Bhagavad Gita Chapter 4 Verse 18
भगवद् गीता अध्याय 4 श्लोक 18

कर्मण्यकर्म यः पश्येदकर्मणि च कर्म यः।
स बुद्धिमान् मनुष्येषु स युक्तः कृत्स्नकर्मकृत्।।4.18।।



हिंदी अनुवाद - स्वामी तेजोमयानंद
।।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।।


Brahma Vaishnava Sampradaya - Commentary

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.