गतसङ्गस्य मुक्तस्य ज्ञानावस्थितचेतसः।
यज्ञायाचरतः कर्म समग्रं प्रविलीयते।।4.23।।
।।4.23।।जिसकी आसक्ति सर्वथा मिट गयी है जो मुक्त हो गया है जिसकी बुद्धि स्वरूपके ज्ञानमें स्थित है ऐसे केवल यज्ञके लिये कर्म करनेवाले मनुष्यके सम्पूर्ण कर्म विलीन हो जाते हैं।
By ones mind being entirely engrossed in atma tattva or soul realisation the attachment to worldly things has naturally been withdrawn. So automatically conceptions of ownership proprietorship are abandoned and realising the reality of the Supreme Being and the importance of propitiation to Him one lives their life in such a way that every action they perform is a yagna or worship and offering to the Supreme Lord Krishna. All past accumulated reactions resulting from previous actions which bind one so terribly to the material existence are completely evaporated without any residue. The spiritual intelligence of performing all actions in the perspective of the atma or soul rather than from the perspective of being immersed within the sense gardens of material nature has explained. The next verse reveals the even higher perspective of comprehending that spirit behind all activities and their factors of performance is the Supreme Spirit the Supreme Lord.