The Yoga of the Division of the Three 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.