Having given up attachment to the fruits of action, always content, depending on nothing, such a person does nothing at all, even while fully engaged in action.
Explanation
Krishna continues describing the wise person who acts without being bound by action. Such a person has dropped attachment to results (phala-saṅga), is inwardly content (nitya-tṛpta), and does not lean on outside support (nirāśraya). Commentators differ on nirāśraya: some take it as freedom from dependence on worldly supports, others as not relying on any claim of doership or reward. Either way, the person acts, yet is not bound by the action.