इह - in this karma-anushtana, बुद्धियुक्त: - buddhi-yogins, सुकृतदुष्कृते - punya/papa, उभे - both, जहाती - refrain, तस्मात् - hence, योगाय - for buddhi-yoga, युज्यस्व - be fixated on it, योगः - this buddhi-yoga, कर्मसु - in all karma-s, कौशलम् - skilfully receiving
(V)
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Just like how papa (sins) cause us to be dragged into samsara, so does punya.
A normal being desires of worldly desires & hence by his good deeds he expects to be in svarga after-life. But it's a stumbling block for moksha. One should avoid enjoying punya phala-s too!
Just like how the outcome of papa (naraka etc..) is a rude shock to a person's expectations, so does the outcome of punya (svarga etc..) to a mumukshu (person desiring moksha). He should avoid both with equal fervor
A simple analogy here is, papa is like an iron chain while punya is like gold chain. Even though they differ in outlook, they achieve the same objective. That is, fettering the individual!!
One should be free of both the chains in order to become eligible for moksha
(A)
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One with samatva-buddhi stays away from punya/papa. Hence Arjuna, you be steadfastedly rooted in yoga. [Yoga here is to wisely perform karma-s]
(D)
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One with bhagavata-paroksha jnana stays away from punya/papa. Hence Arjuna, you must do the same. The 'bhagavata-paroksha' jnana is to understand that all karma-s are done for bhagavad-preethi with phala-s (outcomes) submitted at His Feet.
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असक्त्या - without desires on any other phala, except bhagavad-preeti, लोकरक्षायै - on the need for protecting the world, कर्तृतां - His all-creating powers, गुणेषु - in tri-guna of satya, rajas & tamas, आरोप्य - be directed, सर्वेश्वरे वा - Unto sarva-vastu-niyanta Narayana,
न्यस्य - with the aforetold creating powers, कर्मकार्यता - the importance of observing karma-s, तृतीये प्रोक्ता - is explained in 3rd adhyaya
There lived a brahmana by name Devasharma in the south. He lived an ideal life following his household duties (tretagni upasana, bhagavad aradhana, helping atithi etc..). He also performed many yajna-s with utmost shraddha
Even after leading an ideal life, his mind was at great unease. He was very disturbed & wanted a solution to it
He went to a nearby forest where tapasvi-s were meditating. He did all kind of sushrusha (service) to them & finally one managed to tell his problem to one of them
That rishi suggested him to meet a cow-herder by name Mitravan in a place called Punya near Godavari Banks.
Devasharma met him at a grazing land in Punya-nagari. His face was absolutely shining & radiating with great calm.
உடலம் அழிந்திடும் உள்ளுயிர் அழியாது எனைப் போல்
விடுமது பற்று விடாததடைத்த கிரிசைகளே
கடுக உனக்குயிர் காட்டு நினைவு அதனால் உளதாம்
விடு மயல் என்று விசயனைத் தேற்றினன் வித்தகனே
வித்தகன் - acharya sarvabhouma Sri Krishna, உடலம் - sharira, அழிந்திடும் - will be destroyed, ஒன்று - One, உள்ளுயிர் - jivatma inside that sharira, எனைப் போல் - Like Me (Krishna), அழியாது - won't be destroyed, பற்று - attachment, விடுமது - is to be shunned,
அடைந்த கிரிசைகளே - Karma as ordained by shastra, விடாதது - is not to be shunned, உனக்கு - for gaining Atma-svarupa jnana by doing karma-yoga, உயிர் - jivatma, காட்டு - cause of pratyaksha-phala, நினைவு - sthitha-prajna, அதனால் - by karma-yoga, கடுக - quickly, உளதாம் - begotten,
एषा - that propounded mula-karana of, स्थितिः - rooted in karma-anushtana along with buddhi-yoga, ब्राह्मी - will beget Atmasakshatkara, एनां - this, प्राप्य - if attained, न विमुह्यति - there’s no moha about samsara,
अन्तकालेऽपि - at-least in dying years, अस्यां थित्वा - if this is observed, निर्वाणं - sukha-roopa, ब्रह्म - Atma, ऋच्छति - will be attained