Text 24 

ya evam vetti purusham
prakritim ca gunaih saha
sarvatha vartamano ’pi
na sa bhuyo ’bhijayate

Translation

One who understands this philosophy concerning material nature, the living entity and the interaction of the modes of nature is sure to attain liberation. He will not take birth here again, regardless of his present position.

Commentary by Srila Prabhupada

Clear understanding of material nature, the Supersoul, the individual soul and their interrelation makes one eligible to become liberated and turn to the spiritual atmosphere without being forced to return to this material nature. This is the result of knowledge. The purpose of knowledge is to understand distinctly that the living entity has by chance fallen into this material existence. By his personal endeavor in association with authorities, saintly persons and a spiritual master, he has to understand his position and then revert to spiritual consciousness or Krishna consciousness by understanding Bhagavad-gita as it is explained by the Personality of Godhead. Then it is certain that he will never come again into this material existence; he will be transferred into the spiritual world for a blissful eternal life of knowledge.

Commentary by Sri Visvanatha Cakravarti Thakur

The results of this knowledge are stated in this verse. He who knows paramatma (purusam), prakrti or maya sakti (along with its qualities), and the jiva (indicated only by the world ca), does not take birth again, even though in this life he may be situated in all sorts of unfavorable circumstances (sarvatah vartamano 'pi), such as being overcome by sleep and having uncontrolled mind or other such problems.