Chapter V Sloka 10

äü{yaxay kmaRi[ s¼< Ty®va kraeit y>, 
ilPyte n s papen pÒpÇimvaM-sa.

brahmaõy˜dh˜ya karm˜õi 
saðgaÕ tyaktv˜ karoti ya× | 
lipyate na sa p˜pena 
padmapatramiv˜mbhas˜ ( 5|10)||

He who does actions, offering them to Brahman, and abandoning attachment, is not tainted by sin, just as a lotus-leaf is not tainted by water.

Commentary

Chapter IV verses 18, 20, 21, 22, 23, 37, 41; Chapter V verses 10, 11 and 12 all convey the one idea that the Yogi who does actions without egoism and attachment to results or fruits of the actions, which he regards as offerings unto the Lord, is not tainted by the actions (Karma). 

He has no attachment even for Moksha. He sees inaction in action. All his actions are burnt in the fire of wisdom. He escapes from the wheel of Samsara. He is freed from the round of births and deaths. He gets purity of heart and through purity of heart attains to the knowledge of the Self. Through the knowledge of the Self he is liberated. This is the gist of the above ten verses. ( Cf . III. 30)

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