Second episode/adhyaya – Sankhya yoga
buddhi–yuktaḥ—one who is engaged in devotional service; jahāti—can get rid of; iha—in this life; ubhe—in both; sukṛta–duṣkṛte—in good and bad results; tasmāt—therefore; yogāya—for the sake of devotional service; yujyasva—be so engaged; yogaḥ—Kṛṣṇa consciousness; karmasu—in all activities; kauśalam—art.
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The one who is engaged in Buddhi Yoga can get rid of both good and bad results in this life itself. Therefore be engaged in this yoga. Yoga means kaushalate(skillfulness) in karma.
Good karma will lead you to Swarga. Bad karma will lead you to Naraka. In the previous verses God mentioned that Swarga is also one of the material benefits and there is something beyond these things that one should strive to achieve. So even doing good karma is not enough. One should engage oneself in devotion(doing for the sake of God). This art(of doing everything for God) is Yoga!
Whole day we engage ourselves in one or the other activity anyways. We acquire Karma. Skillfully if we direct this karma towards Lord, then we are released from the karma.