One who is self-controlled and unattached and who disregards all material enjoyments can obtain, by practice of renunciation, the highest perfect stage of freedom from reaction.
Commentary by Srila Prabhupada
Real renunciation means that one should always think himself part and parcel of the Supreme Lord and therefore think that he has no right to enjoy the results of his work. Since he is part and parcel of the Supreme Lord, the results of his work must be enjoyed by the Supreme Lord. This is actually Krishna consciousness. The person acting in Krishna consciousness is really a sannyasi, one in the renounced order of life. By such a mentality, one is satisfied because he is actually acting for the Supreme. Thus he is not attached to anything material; he becomes accustomed to not taking pleasure in anything beyond the transcendental happiness derived from the service of the Lord. A sannyasi is supposed to be free from the reactions of his past activities, but a person who is in Krishna consciousness automatically attains this perfection without even accepting the so-called order of renunciation. This state of mind is called yogarudha, or the perfectional stage of yoga. As confirmed in the Third Chapter, yas tv atma-ratir eva syat: one who is satisfied in himself has no fear of any kind of reaction from his activity.
Commentary by Sri Visvanatha Cakravarti Thakur
The first type of sannyasl gives up the faults in his work, characterized by attachment to being the doer and attachment to the results. When that sannyasl perfects his sadhana over time, then he reaches the yogarudha stage. Then he gives up actions completely. That is the second type of sannyasa, mentioned here.
He whose intelligence is free from all attachments to material objects (asakta buddhih), whose mind is under control (jitatma), who has no desire for happiness even of Brahmaloka (vigata sprhah), then, by complete renunciation of all activities (samnyasena), attains the highest perfection of no action at all (naiskarmyam). In other words, at the stage of yogarudha (no actions), with attainment of naiskarmyam, one reaches the highest perfection.
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