This verse provides the distinction between individuals possessing a discerning intellect and those with a distorted understanding. Those with an unrefined intellect fail to perceive the distinction between the doer (the individual self) and the soul (the supreme self) residing within the body. Consequently, they remain unable to comprehend the deeper truths of existence and remain deluded by their ignorance. A refined intellect enables individuals to discern the eternal soul (atman) from the transient body and mind. By recognizing the soul as distinct from the physical form, one gains insight into the nature of the self and attains liberation from the cycle of birth and death.

Those with an unrefined intellect, however, lack this discernment. They fail to perceive the underlying unity of all beings and remain ensnared by the illusions of the material world. Their limited understanding confines them to a state of ignorance, preventing them from realizing their true nature as immortal souls.

The term "akritabuddhitva" refers to the lack of refinement or discrimination in one's intellect. Individuals possessing this trait are unable to grasp the deeper truths of existence and remain mired in ignorance. They perceive themselves solely as the physical body and identify with transient aspects of the material world, leading to confusion and suffering.

Krishna admonishes those with an unrefined intellect, describing them as "durmatis" or people of perverted intellect. Their inability to discern the true nature of the self and recognize the underlying unity of all existence leads them astray from the path of spiritual realization.

This verse underscores the importance of cultivating wisdom and discernment in spiritual life. By refining their intellect and transcending the limitations of material identification, individuals can attain true knowledge of the self and experience inner liberation. Through self-inquiry and spiritual practice, one can overcome ignorance and attain enlightenment.

In essence, this verse from the Bhagavad Gita serves as a reminder of the importance of discernment and wisdom in spiritual evolution. It cautions against the pitfalls of ignorance and urges seekers to cultivate a discerning intellect to perceive the deeper truths of existence and realize their true nature as immortal souls.