yada hi nendriyarthesu
na karmasv anusajjate
A person is said to be elevated in yoga when, having renounced all material desires, he neither acts for sense gratification nor engages in fruitive activities.
Commentary by Srila Prabhupada
When a person is fully engaged in the transcendental loving service of the Lord, he is pleased in himself, and thus he is no longer engaged in sense gratification or in fruitive activities. Otherwise, one must be engaged in sense gratification, since one cannot live without engagement. Without Krishna consciousness, one must be always seeking self-centered or extended selfish activities. But a Krishna conscious person can do everything for the satisfaction of Krishna and thereby be perfectly detached from sense gratification. One who has no such realization must mechanically try to escape material desires before being elevated to the top rung of the yoga ladder.
Commentary by Sri Visvanatha Cakravarti Thakur
This verse speaks of the characteristics of the person who has attained steady meditation (yogarudhah), one who has a completely pure heart. He is not attached either to the sense objects such as sound, nor to actions for attaining enjoyment of the objects of the senses (karmasu).