Chapter XVIII · Śloka 49
असक्तबुद्धिः सर्वत्र जितात्मा विगतस्पृहः |
नैष्कर्म्यसिद्धिं परमां संन्यासेनाधिगच्छति ||
नैष्कर्म्यसिद्धिं परमां संन्यासेनाधिगच्छति ||
asakta-buddhiḥ sarvatra jitātmā vigata-spṛhaḥ |
naiṣkarmya-siddhiṃ paramāṃ saṃnyāsenādhigacchati ||
naiṣkarmya-siddhiṃ paramāṃ saṃnyāsenādhigacchati ||
One whose intellect is unattached everywhere, who has mastered the self, and who is free from craving — through renunciation one attains the supreme perfection of transcending karma.
Naiṣkarmya-siddhi — the supreme state of actionlessness, where no further karma is generated — comes through inner renunciation: an unattached intellect, a mastered self, desire extinguished. This is the inner renunciation that matters, irrespective of outer circumstance.