Krishna describes the mindset of a spiritually wise person who perceives the underlying truth behind all actions. Such an individual, despite engaging in various activities of the body and senses, maintains a sense of detachment and equipoise. They recognize that the body and senses are merely instruments through which actions are performed, and the true self, the Atman, remains unaffected by these actions.

The phrase "naiva kiñcit karomīti" conveys the idea that the enlightened person perceives themselves as not doing anything, even though they are engaged in various activities. This does not mean they are inactive or lazy but rather that they do not identify with the actions performed by the body and mind.

Krishna enumerates several activities of the senses and body, such as seeing, hearing, touching, smelling, eating, moving, sleeping, and breathing. Despite engaging in these activities, the spiritually wise individual remains detached, understanding that these actions are a natural part of life but do not define their true essence.

The term "tattva-vit" refers to one who is enlightened or realized in spiritual truth. Such a person sees beyond the surface level of existence and recognizes the eternal nature of the self. They understand that the body is perishable and subject to change, but the soul, the true self, is eternal and unaffected by the fluctuations of the material world.

This verse underscores the importance of cultivating detachment and self-awareness in the performance of actions. It encourages individuals to act with mindfulness and without attachment to the results of their actions. By recognizing the transient nature of the material world and identifying with the eternal self, one can attain inner peace and liberation from the cycle of birth and death.