Bhagavad Gita Chapter 13, Verse 24

य एवं वेत्ति पुरुषं प्रकृतिं च गुणैः सह | सर्वथा वर्तमानोऽपि न स भूयोऽभिजायते ||

ya evaṁ vetti puruṣaṁ prakṛtiṁ ca guṇaiḥ saha sarvathā vartamāno 'pi na sa bhūyo 'bhijāyate

One who thus knows the enjoyer and material nature along with its qualities, even while existing in all ways, is not born again.

Krishna explains the result of understanding the distinction. 'Ya evaṁ vetti puruṣaṁ prakṛtiṁ ca guṇaiḥ saha'—one who thus knows the enjoyer (purusha, the knower) and material nature (prakriti, the field) along with its qualities. When you understand the distinction between the knower and the field, when you understand their relationship, when you understand the field's qualities—you're liberated. 'Sarvathā vartamāno 'pi na sa bhūyo 'bhijāyate'—even while existing in all ways, he is not born again. Even while living in the field, experiencing the field, you're not bound to it. You're not born again because you're not attached to the field's qualities. Understanding the distinction liberates you from the cycle of rebirth. You can live in the field, experience the field, but you're not bound by it. You're free because you know the distinction.