कर्मण्यकर्म यः पश्येदकर्मणि च कर्म यः | स बुद्धिमान्मनुष्येषु स युक्तः कृत्स्नकर्मकृत्
karmaṇyakarma yaḥ paśyedakarmaṇi ca karma yaḥ . sa buddhimānmanuṣyeṣu sa yuktaḥ kṛtsnakarmakṛt
誰在行為中看見不行為，誰在不行為中看見行為，他便是人類中的智者（擁有梵（Brahman）的知識）；他是一名瑜伽（Yoga）行者，也是一切行為的執行者！
He who finds inaction in action, and action in inaction, he is the wise one [Possessed of the knowledge of Brahman] among men; he is engaged in yoga and is a performer of all actions!
一般而言，「行為」指身體、手腳的運動，「不行為」則指靜坐不動。正是「我是行動者」這種主體意識，將人束縛於輪迴（Samsara）。如果這種觀念消失，行為就根本不是行為。它將不會把人束縛於輪迴（Samsara）。這便是在行為中的不行為。如果你作為大自然活動的旁觀者或沉默的見證者，感覺大自然做了一切，而我並非行動者（阿卡爾塔 Akarta）；如果你將自己與無為的阿特曼（Atman）認同，無論做了什麼工作或做了多少，行為就根本不是行為。這便是在行為中的不行為。透過這樣的實踐和感受，行為便失去了其束縛的本質。一個人可能靜坐不動，什麼也不做。但如果他有主體意識或行動者的觀念，或者他認為自己是行動者，那麼即使他靜坐不動，他仍然一直在行動。這便是在不行為中的行為。躁動的心即使在靜坐時也將不斷地行動。心的行為才是真正的行為。任何人都無法真正地片刻無為，因為每個人都無可奈何地被大自然的屬性（古納 Gunas）驅使去行動。（第三章第5節）不行為也會引發我執的感覺。不行為的人說：「我靜坐不動，我什麼也不做。」不行為，如同行為一樣，被錯誤地歸因於阿特曼（Atman）。了知此真理者，便是一切行為的執行者。他已達到所有行為的終點，即自由、知識或圓滿。當輪船行駛時，岸邊靜止的樹木，在船上的人看來，似乎朝著相反的方向移動。遙遠的移動物體看起來是靜止不動的。同樣地，對於阿特曼（Atman）而言，不行為被誤認為行為，行為被誤認為不行為。阿特曼（Atman）是無為的（阿卡爾塔 Akarta 或非行動者，尼什克利亞 Nishkriya 或無業）。身體和感官執行行為。身體和感官的行為被無知者錯誤地歸因於無為的阿特曼（Atman）。因此，無知者認為：「我行動。」他認為阿特曼（Atman）是行為的執行者或主體。這是一個錯誤。這是無明。正如運動並不真正屬於岸邊的樹木，它們在船上的人看來似乎朝相反方向移動；同樣地，行為也並不真正屬於阿特曼（Atman）。當你達到自我實現時，這種作為生與死之因的無明便會消失。
In common parlance action means movement of the body? movement of the hands and feet? and inaction means to sit iet.It is the idea of agency? the idea I am the doer that binds man to Samsara. If this idea vanishes? action is no action at all. It will not bind one to Samsara. This is inaction in action. If you stand as s spectator or silent witness of Natures activities? feeling Nature does everything I am nondoer (Akarta)? if you identify yourself with the actionless Self? no matter what work or how much of it is done? action is no action at all. This is inaction in action. By such a practice and feeling? action loses its binding nature.A man may sit ietly. He may not do anything. But if he has the idea of agency or doership? or if he thinks that he is the doer? he is every doing action? though he is sitting ietly. This is action in inaction. The restless mind will ever be doing actions even though one sits ietly. Actions of the mind are real actions. Nor can anyone even for one moment remain really actionless? for helplessly is everyone driven to action by the alities of Nature. (Chapter III.5)Inaction also induces the feeling of egoism. The inactive man says? I sit ietly I do nothing. Inaction? like action? is wrongly attributed to the Self.He is the performer of all actions who knows this truth. He has attained the end of all actions? i.e.? freedom or knowledge or perfection.When a steamer moves? the trees on the shore which are motionless? appear to move in the opposite direction to a man who is in the steamer. Moving objects that are very far away appear to be stationary or motionless. Even so in the case of the Self inaction is mistaken for action and,action for inaction.The Self is actionless (Akarta or nondoer? Nishkriya or without work). The body and the senses perform action. The actions of the body and the senses are falsely and wrongly attributed by the ignorant to the actionless Self. Therefore the ignorant man thinks? I act. He thinks that the Self is the doer or the agent of the action. This is a mistake. This is ignorance.Just as motion does not really belong to the trees on the shore which appear to move in the opposite direction to a man on board the ship? so also action does not really pertain to the Self.This ignorance which is the cause of birth and death vanishes when you attain Selfrealisaion.