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 रामसुख दास जी ( भगवद् गीता 4.18)
।।4.18।।जो मनुष्य कर्ममें अकर्म देखता है और जो अकर्ममें कर्म देखता है वह मनुष्योंमें बुद्धिमान् है योगी है और सम्पूर्ण कर्मोंको करनेवाला है।


Shri Vaishnava Sampradaya - Commentary

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.