कर्मणो ह्यपि बोद्धव्यं बोद्धव्यं च विकर्मणः।
अकर्मणश्च बोद्धव्यं गहना कर्मणो गतिः।।4.17।।
।।4.17।। कर्म का (स्वरूप) जानना चाहिये और विकर्म का (स्वरूप) भी जानना चाहिये (बोद्धव्यम्) तथा अकर्म का भी (स्वरूप) जानना चाहिये (क्योंकि) कर्म की गति गहन है।।
Moksa or liberation from the material existence will not be achieved by mere knowing of the dos and donts of action. Only by correct knowledge of the nature of actions can one achieve moksa. Factually this means without knowledge of the resplendent Supreme Lord and how all actions are ultimately performed in relation to Him, it will be impossible to ever be delivered from samsara or the repetitive cycle of birth and death. Realisation of the Supreme Lord Krishna as paramatma or the Supreme Soul within the etheric heart of every living being is the indispensable ingredient for moksa, how can there be success any other way. Karma is performing actions, akarma is the non-performance of actions and vikarma is performing improper actions, which are prohibited. Actions filled with desire and craving are vikarma and prohibited. Why are they prohibited? Because they create bondage for the living entity to material existence. Therefore the wise after reflecting and contemplating the intricacies of action in this light should perform actions accordingly. Such sagacious persons do not become deluded and deviate from this course during adverse situations even though it is deluding and bewildering for others. Now begins the summation. Actions also have originated from Lord Krishna so for this reason as well, one desirous of their best welfare should by all means become knowledgeable of Him. Since everything has ultimately emanated from the Will of the Supreme Lord, including even the energy behind every action it is superfluous not to accept Him completely but at least every being should understand His supreme position. Only by knowledge of Him can one tread the path that leads to moksa or liberation from the material existence.