manapamanayos tulyas tulyo mitrari-pakshayoh sarvarambha-parityagi gunatitah sa ucyate
Translation
The Supreme Personality of Godhead said: O son of Pandu, he who does not hate illumination, attachment and delusion when they are present or long for them when they disappear; who is unwavering and undisturbed through all these reactions of the material qualities, remaining neutral and transcendental, knowing that the modes alone are active; who is situated in the self and regards alike happiness and distress; who looks upon a lump of earth, a stone and a piece of gold with an equal eye; who is equal toward the desirable and the undesirable; who is steady, situated equally well in praise and blame, honor and dishonor; who treats alike both friend and enemy; and who has renounced all material activities—such a person is said to have transcended the modes of nature.
Commentary by Srila Prabhupada
Arjuna submitted three different questions, and the Lord answers them one after another. In these verses, Krishna first indicates that a person transcendentally situated has no envy and does not hanker for anything. When a living entity stays in this material world embodied by the material body, it is to be understood that he is under the control of one of the three modes of material nature. When he is actually out of the body, then he is out of the clutches of the material modes of nature. But as long as he is not out of the material body, he should be neutral. He should engage himself in the devotional service of the Lord so that his identity with the material body will automatically be forgotten. When one is conscious of the material body, he acts only for sense gratification, but when one transfers the consciousness to Krishna, sense gratification automatically stops. One does not need this material body, and he does not need to accept the dictations of the material body. The qualities of the material modes in the body will act, but as spirit soul the self is aloof from such activities. How does he become aloof? He does not desire to enjoy the body, nor does he desire to get out of it. Thus transcendentally situated, the devotee becomes automatically free. He need not try to become free from the influence of the modes of material nature.
The next question concerns the dealings of a transcendentally situated person. The materially situated person is affected by so-called honor and dishonor offered to the body, but the transcendentally situated person is not affected by such false honor and dishonor. He performs his duty in Krishna consciousness and does not mind whether a man honors or dishonors him. He accepts things that are favorable for his duty in Krishna consciousness, otherwise he has no necessity of anything material, either a stone or gold. He takes everyone as his dear friend who helps him in his execution of Krishna consciousness, and he does not hate his so-called enemy. He is equally disposed and sees everything on an equal level because he knows perfectly well that he has nothing to do with material existence. Social and political issues do not affect him, because he knows the situation of temporary upheavals and disturbances. He does not attempt anything for his own sake. He can attempt anything for Krishna, but for his personal self he does not attempt anything. By such behavior one becomes actually transcendentally situated.
Commentary by Sri Visvanatha Cakravarti Thakur
Text 22: Krsna answers the question "What are the symptoms of one who is beyond the gunas?" Illumination (prakasah) is the effect of sattva guna, as mentioned previously in the verse sarva dvaresu dehe' smin prakasa upajayate. Absorption in various projects (pravrtti) is the effect of raja guna. Absorption in the false (moha) is the effect of tama guna. These three words are representative of all the other qualities (mentioned previously) of the respective gunas.
He who does not lament when all these effects of the gunas, illumination, absorption in activities and absorption in falsity appears suddenly, nor rejoice when the effects of the gunas disappear, is said to beyond the gunas.
The last phrase of verse 25, sa gunatita ucyate is understood to apply to all the verses preceding. Using the neuter gender in the word sampravrttani is poetic license.
Text 23: Krsna answers the second question, about the conduct of the person beyond the gunas, in verses 23-25. He who is not disturbed by the effects of the gunas (gunaih), in the form of happiness and distress, who does not move from his original position (gunaih na vicalyate), who remains silent (avatisthati), knowing "The gunas alone are giving these effects, I have no relationship with this happiness and distress" (guna vartante iti evam), who does not strive for bodily needs (na ingate), is said to beyond the gunas. Avatisthati is used for avatisthate as poetic license.
Texts 24-25: On seeing such symptoms and conduct of the person beyond the gunas, one should describe that person as being beyond the gunas. One who merely talks about the possibility of being beyond the gunas is not said to be beyond the gunas.
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