नैष्कर्म्यसिद्धिं परमां संन्यासेनाधिगच्छति ॥ ४९ ॥
asaktabuddhiḥ sarvatra jitātmā vigataspṛhaḥ .
naiṣkarmyasiddhiṃ paramāṃ saṃnyāsenādhigacchati .. 49 ..
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He whose reason (budhi, antah-karana) is free from attachment to sons, wife, and other objects of attachment, whose self (antah-karana) is brought under his own control, from whom desire for the body, for life, and for pleasures has fled,—a person of this sort who knows the Self attains to the supreme perfection, to absolute freedom from action (naishkarmyasiddhi), by samnyasa. In virtue of his knowledge of the unity of the actionless (nishkriya) Brahman and the Self, all actions have fled from him. This is known as the state of absolute freedom from action; and it is a siddhi or perfection. — Naishkarmyasiddhi may also mean the attainment (siddhi) of naishkarmya, the state in which one remains as the actionless Self. It is supreme as distinguished from the perfection attainable by Karma-Yoga; it is the state of immediate liberation (sadyo-mukti). This state is attained by samnyasa or right knowledge,—or better still, by the renunciation of all actions for which one is prepared by his right knowledge, and so says the Lord in v. 13.
Now, the Lord proceeds to teach how a man who, having attained perfection (as described above in xviii. 46) by performing his duty (as taught above) in the service of the Lord, has come by the discriminative knowledge of the Self, can attain the perfection known as naishkarmya or absolute freedom from action, i.e., a firm unswerving stand in the knowledge of the pure Self.