मानापमानयोस्तुल्यस्तुल्यो मित्रारिपक्षयोः ।सर्वारम्भपरित्यागी गुणातीतः स उच्यते ॥
mānāpamānayostulyastulyo mitrāripakṣayoḥ |sarvārambhaparityāgī guṇātītaḥ sa ucyate ||
The same in honor and dishonor, the same toward the side of friends and the side of enemies, giving up every undertaking — such a person is said to have gone beyond the gunas.
Explanation
Krishna is answering Arjuna's question about the marks of a person who has gone beyond the three gunas (guṇa, the qualities of nature: clarity, passion and inertia). This verse completes the list: such a person stays even-minded in honor and insult, and among friends and foes. "Giving up every undertaking" (sarvārambha-parityāga) is usually read as giving up self-centered projects and the sense of being the doer, not as ceasing to act at all.