Chapter IV · Śloka 14
न मां कर्माणि लिम्पन्ति न मे कर्मफले स्पृहा ।
इति मां योऽभिजानाति कर्मभिर्न स बध्यते ॥
इति मां योऽभिजानाति कर्मभिर्न स बध्यते ॥
na māṃ karmāṇi limpanti na me karma-phale spṛhā |
iti māṃ yo 'bhijānāti karmabhir na sa badhyate ||
iti māṃ yo 'bhijānāti karmabhir na sa badhyate ||
Actions do not taint Me; I have no longing for the fruits of action. One who knows Me thus is not bound by actions.
The Lord's immunity from karma rests on complete absence of desire for results. This is the template for naiṣkarmya: any agent who internalizes the same desirelessness participates in the Lord's freedom.