Knowledge, the object of knowledge, and the knower are the three factors that motivate action; the senses, the work and the doer are the three constituents of action.
Commentary by Srila Prabhupada
There are three kinds of impetus for daily work: knowledge, the object of knowledge, and the knower. The instruments of work, the work itself and the worker are called the constituents of work. Any work done by any human being has these elements. Before one acts, there is some impetus, which is called inspiration. Any solution arrived at before work is actualized is a subtle form of work. Then work takes the form of action. First one has to undergo the psychological processes of thinking, feeling and willing, and that is called impetus. The inspiration to work is the same if it comes from the scripture or from the instruction of the spiritual master. When the inspiration is there and the worker is there, then actual activity takes place by the help of the senses, including the mind, which is the center of all the senses. The sum total of all the constituents of an activity are called the accumulation of work.
Commentary by Sri Visvanatha Cakravarti Thakur
The sattvika tyaga or sannyasa just described and approved by the Lord is for the jnanis. The bhaktas however reject karma yoga by its very nature. In the eleventh canto of Bhagavatam it is said:
ajnayaiva gunan dosan mayadistan api svakan dharman santyajya yah sarvan mam bhajet sa ca sattamah
He perfectly understands that the ordinary religious duties prescribed by Me in various Vedic scriptures possess favorable qualities that purify the performer, and he knows that neglect of such duties constitutes a discrepancy in one's life. Having taken complete shelter at My lotus feet, however, a saintly person ultimately renounces such ordinary religious duties and worships Me alone. He is thus considered to be the best among all living entities. SB 11.11.32
Sridhara Svami has explained the meaning of the Bhagavatam verse as follows.
"He who giving up his duties prescribed by me in the form of the Vedas and worships me, is the best. Is not such a person ignorant or an atheist? No, though knowing that following the principles of dharma has good qualities like purification, and on the other hand, knowing the sin of not following dharma, he gives up these practices with the firm conviction that just by being my devotee all will be accomplished, as these other things cause distraction to meditation upon me."
"Giving up dharma" in the verse does not mean mere giving up the results of those practices. It should be understood that there is no loss at all in giving up the results of those practices.
The meaning is this. Understanding of the statements of Bhagavatam and the explanations of the commentators requires purity of the consciousness. In proportion to the degree of purification of the heart by niskama karma, there will be an awakening of knowledge. There is no other way. Therefore for attaining the awakening of knowledge even the sannyasis must perform karma yoga. However, such karma is no longer necessary for those who have attained purification of the heart completely by such karma. It is said:
For one who is a neophyte in the eightfold yoga system, work is said to be the means; and for one who is already elevated in yoga, cessation of all material activities is said to be the means. BG6.3
yas tv atma-ratir eva syad atma-trptas ca manavah atmany eva ca santustas tasya karyam na vidyate
But for one who takes pleasure in the self, whose human life is one of self-realization, and who is satisfied in the self only, fully satiated—for him there is no duty. BG 3.17
But bhakti, being independent, supreme and most powerful, does not rely on purification of the heart.
It is said:
vikriditam vraja-vadhubhir idam ca visnoh sraddhanvito yah srnuyad atha varnayed yah bhaktim param bhagavati parilabhya kamam hrd-rogam asv apahinoty acirena dhirah
Anyone who faithfully hears or describes the Lord's playful affairs with the young gopis of Vrndavana will attain the Lord's pure devotional service. Thus he will quickly become sober and conquer lust, the disease of the heart. SB 10.33.39
Supreme bhakti enters from the beginning of practice into a person afflicted with material disease, which causes suffering, and removes lust and other impurities.
The sound incarnation of Lord Krishna, the Supreme Soul [i.e. Srimad-Bhagavatam], enters into the heart, sits on the lotus flower of his loving relationship, and thus cleanses the dust of material association, such as lust, anger and hankering. Thus it acts like autumnal rains upon pools of muddy water. SB 2.8.5
Thus, if bhakti alone can purify the heart in such a way, why should the devotees perform prescribed duties?
Now let us get back to the text at hand. The process of knowledge means to do acts with understanding that one is different from his body, (jnanam). The object of knowledge (jneyam) is the whole subject of atma (for the jnani this would be brahman). The shelter of such knowledge is a jnani (parijnata). But this is not all. These three are related to action. Thus these should be understood by the sannyasi. The verse explains this.
The word codana means "rule." The learned say that codana means teaching or rule. The first half of the verse is explained in the second half. Knowledge (jnana) is the means of action or instrumental case (karana), since knowledge literally means "that by which something is known." What is to be known (jneyam), jivatma tattva, is the object of action (knowing) or the accusative case (karma). The knower (parijnata) is the subject (karta) or nominative case. These - the instrumental, the accusative, and the nominative - are the three factors in bringing about action (trividham). These three are accepted in the performance of niskama karma (karma samgrahah). Karma samgraha therefore acts as an explanation of karma codana. Thus, the process of knowledge, the object of knowledge and the knower act as a base for performance of niskama karma.
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