Lord Krishna is explaining that the person situated in Vedic wisdom knows that the atma or soul is not the same as the physical body and the senses. Such a person knows the distinction between the two and realises the actions performed are not of the atma and knowing they are only the temporary manifestation of prakriti or material nature, does not become attached to the actions or there results. Such a person comprehends that the senses reside in the mind and are transferred to the sense objects by thought impulses and are connected to the atma.

Knowing the difference between prakriti or material nature and the gunas being the modes of goodness, passion and nescience and their influence of the senses, Lord Krishna declares is a tattva-vit or a person of Vedic knowledge. The word gunesu is referring to the sense objects and their attributes such as form. The attributes that arise from the impulses of the atma or soul are known as primary and they are without reactions and do not bind one to samsara the cycle of birth and death.

In respect of the three gunas or modes of material nature being sattva or goodness, rajas or passion and tamas or ignorance. That person who is blinded by false ego and bewildered by material nature believes they themselves are the root cause and sole determining factor of all actions they engage in. In the previous verse the word ahankara means bewildered by ego identification or misidentifying the body to be the atma or soul. Such a person is situated in nescience thinking that the interactions of the three gunas in the physical body are the actions of the atma, such a one foolishly considers that they are the doer of their actions. But the tattva- vit or knower of the truth is competent in discerning in all activities the properties and influences of the three gunas as they manifest themselves through one's actions. Whoever becomes proficient in discerning the manifestation of the three gunas in all actions will not commit the error of thinking that they through their body are the doer.

That person of Vedic spiritual wisdom who knows the exact distinction between prakriti or material nature and the gunsa or the modes of goodness, passion and nescience; along with there agents the five senses of seeing, hearing, smelling, tasting and touching does not get attached to them understanding that one ever one thinks, speaks or does is but a modification of prakriti projected through the gunas and such a person is not beguiled into thinking that they are the doer of their actions. This is the meaning Lord Krishna is conveying.