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Krishna describes those who have conquered creation: their mind (manaḥ) is established (sthitaṁ) in equanimity (sāmye). They have conquered creation (sargaḥ jitaḥ) here itself (iha eva)—meaning they're free from the cycle of birth and death while still in this world. Brahman (brahma) is faultless (nirdoṣam) and equal (samam)—impartial, without preferences. Therefore (tasmāt), they are established (sthitāḥ) in Brahman (brahmaṇi). This means those with equanimous mind have conquered the cycle of creation—they're free from bondage even while living. The key is equanimity—seeing everything equally, without preferences, establishes you in Brahman.
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