Chapter XIII · Śloka 24
य एवं वेत्ति पुरुषं प्रकृतिं च गुणैः सह ।
सर्वथा वर्तमानोऽपि न स भूयोऽभिजायते ॥
ya evaṃ vetti puruṣaṃ prakṛtiṃ ca guṇaiḥ saha |
sarvathā vartamāno'pi na sa bhūyo'bhijāyate ||
One who thus knows puruṣa and prakṛti together with the guṇas — even if acting in every way — is not reborn.
Knowledge of the distinction between the witnessing Self (puruṣa) and the three-guṇa field (prakṛti) is itself the liberating insight. Even while engaged in full worldly activity, the one who sees clearly is no longer bound by karma and will not take another birth.