How actions are able to turn out to be the means of liberation are being now given. Those with spiritual intelligence who relinquish all fruitive desires for the results of all actions, perform in righteousness activities as an offering unto the Supreme Lord are blessed with self-realisation, and being released from the bondage of birth and death they being liberated attain the eternal and everlasting spiritual worlds of the Supreme Lord Krishna.

Lord Krishna instructs the solution in this verse. That is to perform all actions free from fruitive craving. Offer all actions to the Supreme Lord without desiring rewards. Endowed with spiritual intelligence and comprehension of reality one attains the supreme stage. To get there the performance of actions with equanimity is the way to wisdom and is the means for assured liberation.

Those who are factually situated in spiritual intelligence perform activities as a matter of duty free from conceptions of gain and loss, unconcerned about the resultant rewards. They are assuredly delivered from the bondage of birth and death in the material existence and are liberated to the spiritual realms. This information is well documented in the Vedic scriptures.

An objection might be made that although it is definitely beneficial to avoid evil activities; but why should one abandon good actions. Lord Krishna responds that the wise who consider the true nature of things and have contemplated the cause of birth and death realised that while evil deeds give rise to horrible reactions also reactions to good deeds propels one to be born in noble and wealthy families while still remaining in the material existence are still subject to pleasure and pain and subject to old age, disease and death and thus should also be avoided. Liberation from the material existence is the direction to strive for and attaining the blissful state of the spiritual worlds described in the Upanisads as Vaikuntha which free from all misery and is eternally beyond the illusion of maya which is a product of the material nature. The conclusion is that in order to attain the unlimited bliss of boundless joy in the spiritual worlds one must abandon meritorious deeds also or else they will bestow trivial material rewards.