Bhagavad Gita Chapter 14, Verse 25

मानापमानयोस्तुल्यस्तुल्यो मित्रारिपक्षयोः | सर्वारम्भपरित्यागी गुणातीतः स उच्यते ||

mānāpamānayos tulyas tulyo mitrāri-pakṣayoḥ sarvārambha-parityāgī guṇātītaḥ sa uchyate

He who is equal in honor and dishonor, equal to friend and enemy, and who has abandoned all undertakings—such a person is said to have transcended the gunas.

Krishna concludes the description of one who has transcended: 'Mānāpamānayos tulyas tulyo mitrāri-pakṣayoḥ'—equal (tulyaḥ) in honor (māna) and dishonor (apamānayoḥ), equal (tulyaḥ) to friend (mitra) and enemy (ari-pakṣayoḥ). 'Sarvārambha-parityāgī guṇātītaḥ sa uchyate'—who has abandoned (parityāgī) all undertakings (sarvārambha), such a person (saḥ) is said (uchyate) to have transcended the gunas (guṇātītaḥ). This verse summarizes transcendence: complete equanimity toward all dualities, and abandoning all personal initiatives—not because you're inactive, but because you act without being attached to the results. You're free from the need to initiate, to achieve, to accomplish for yourself. You act, but you're not bound by action. This is the complete transcendence of all three gunas.