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।।
Action is karma and inaction is akarma. Actions concerning the atma or soul which is the essential subject to be known in human existence is also considered akarma. How this is to be understood Lord Krishna is explaining here. There are two categories to be considered. 1) The person who performs actions while continuously contemplating the atma 2) The person who immersed within the atma perceives the atma performs all actions One who by contemplating the true nature of the atma while performing all activities is in the first category. One who conceives the nature of all activities as actually the doings of the atma is in the second category. By actually performing prescribed Vedic activities with ones body and at the same time meditating upon it within ones mind, the objective as well the subjective realisations are achieved and the true nature of the atma is perceived. Whoever sees that karma is within akarma in regards to atma tattva or knowledge o the soul. Such a person is considered to be situated in wisdom and conversant with the ultimate purport of the Vedic scriptures. Such a spiritually intelligent person has realised the essence of all Vedic teachings and has qualified themselves for moksa or liberation from material existence.