कर्मण्यकर्म यः पश्येदकर्मणि च कर्म यः।
स बुद्धिमान् मनुष्येषु स युक्तः कृत्स्नकर्मकृत्।।4.18।।
।।4.18।। जो पुरुष कर्म में अकर्म और अकर्म में कर्म देखता है वह मनुष्यों में बुद्धिमान है वह योगी सम्पूर्ण कर्मों को करने वाला है।।
In this verse Lord Krishna delineates the intricate and subtle forms of actions. When a person performing karma or prescribed Vedic activities resolves with certitude that the action performed is solely for the Supreme Lord and not for the one performing the action whose consciousness is merely a minute reflection of the ultimate consciousness then does realisation begin to dawn within and all actions performed by such a one are factually inaction. Then one realises that all actions performed are actually performed by the Supreme Being Himself in the same consciousness as when the Supreme Reality even creates the universes. This person is spiritually intelligent and situated in true wisdom, for such a person is verily in communion with the Supreme Consciousness and even when this person is not performing any actions, such a person should be understood to be performing all actions and the knower of all actions. Now begins the summation. Karma or actions are the nature of all living beings. This is because they are not the actual performer of any action and are dependent. Akarma or inaction is the nature of the Supreme Lord because of His being independent and the factual performer of all actions. The living beings accept karma and reactions to actions when egoism is present in the belief that one is the doer or thinks that the actions were performed by them. In the Narada Purana it states that since the Supreme Lord Krishna is never bound by cause and effect all His actions are to be understood as inaction. In the Pancharatra it is noted that the word krtsna has the attribute of not being perceptible in regards to activities. This denotes that all actions are under the control of the Supreme Lord. Since all material actions are visible to the living beings, what is not visible is the karma or reactions that come with the actions that the living beings are forced to accept due to having desires for the rewards of their actions and this perpetual desire to enjoy causes tem to perform actions which keeps them attached.