कर्मण्यकर्म यः पश्येदकर्मणि च कर्म यः।
स बुद्धिमान् मनुष्येषु स युक्तः कृत्स्नकर्मकृत्।।4.18।।
4.18. He, who finds non-action in the action, and action in the non-action, is an intelligent one, among men and is said to be a performer or destroyer of all actions.
4.18 Karmani etc : He who finds the actions, [seemingly] of his own, to be non-actions [of his], on account of his being non-performer [of any action], because of his state of total tranility; and he who recognises the non-actions [of his] i.e., the actions performed by others, as actions being performed by himself (or who recognises the non-actions undertaken by others as being undertaken by himself), because of his intrinsic nature of the fully risen state; that person alone is a man of intelligence in the midst of all; and he [alone] performs action fully i.e., in its entirity. Therefore what fruit should be borne for him by what action ? This is at the stage of rising. But, at the stage of total tranility he injures, or cuts all actions. Thus he performs all action or performs no action. This is the secret and sacred knowledge, got by sitting near (by serving) the feet of the preceptors. Therefore -
Karmanyakarma yah pashyed akarmani cha karma yah; Sa buddhimaan manushyeshu sa yuktah kritsnakarmakrit.
karmaṇi—action; akarma—in inaction; yaḥ—who; paśhyet—see; akarmaṇi—inaction; cha—also; karma—action; yaḥ—who; saḥ—they; buddhi-mān—wise; manuṣhyeṣhu—amongst humans; saḥ—they; yuktaḥ—yogis; kṛitsna-karma-kṛit—performers all kinds of actions