How is it to be understood that performing the same actions some people are bound to material existence and others are released from material existence? The answer to this question is specifically being addressed by Lord Krishna. One who is equiposed and unmotivated by material desires of rewards is never bound by material nature; but the craving reward seeker obsessed with desire birth after birth is never released from material existence.

For emphasising the qualifications of observing equanimity the merits and demerits are reiterated by Lord Krishna. The word yuktah meaning communion infers equanimity with a sense of renunciation.

The word yuktah means united with renunciation. It can also denote not wanting any reward other than realisation of the atma or soul, both are meritorious and distinguished performance of actions. Such a person relinquishes the desire for rewards for actions and instead utilises all actions for the purpose of self purification soon attaining atma tattva or realisation of the soul and the eternal beatitude of moksa or liberation from the material existence. The word ayuktah means not united with renunciation and is unmeritorious and degraded. It can also denote desiring mundane material rewards not connected to the atma. Incited by cravings one lustfully desires the rewards of all actions. The actions of such a person perpetually binds them to captivity in samsara or the cycle of birth and death in material existence. Hence that person who is completely weaned from all attachment to the rewards of their actions is able to delegate all their actions as a product of material nature manifesting itself in form of the senses and their sense objects. This discernment facilitates the atma's deliverance and redemption from material bondage. Next Lord Krishna will show how the agency of action can be designated to the physical body as an aggregate of matter.

Attachment to the rewards to be gained from one's actions is the root cause for bondage to the perpetual cycle of birth and death in material existence. Lord Krishna presents this assertion with positive and negative examples. The aspirant for atma tattva or realisation of the soul who unmotivated by desires offers all actions unto the Supreme Lord attains moksa or liberation and everlasting peace. Whereas the person who performs actions never offering them to the supreme is contaminated with the blemish of selfish motives and the craving of rewards and is unable to relinquish the conception of ego and proprietorship thinking that they are the body and miserably failing by such mentality are bound tightly in material existence.