Chapter 4 – JnanaYoga
karmaṇy akarma yaḥ paśyed
akarmaṇi ca karma yaḥ
sa buddhimān manuṣyeṣu
sa yuktaḥ kṛtsna-karma-kṛt
Text Source – “http://prabhupadabooks.com/bg”
One who sees action in inaction, and inaction in action; he is the intelligent among beings, he is in transcendental position although engaged in all activities.
A person who is engaged in service to the Lord all the time, even though physically inactive, he is mentally with the Lord; that is an action for him. When he is acting in the material world, he is doing it as a service to Lord. So he is not taking any ownership and hence is not bothered about the results of his karma. There he sees inaction, although he is acting. Such a person is an intelligent among human beings and he is always fixed upon Him, although he can be engaged in any activity.
Swamiji: “krtsna-karma-krt” – He thus now completes the action. Meaning, there are no loose ends which can lead him to additional karma.