B.G 2.44

bhogaiśvaryaprasaktānāṃ tayāpahṛtacetasām। vyavasāyātmikā buddhiḥ samādhau na vidhīyate ॥ 2-44॥

Those who are lured by such material pleasure and wealth grasp wrong knowledge. They will not get the mindset to strive towards 'ātman', nor ability to attain equanimous state.

Gīta Bhāshya 2.44

Stabilizing the mind perfectly in supreme God is equanimity. It is possible by methodically striving towards 'ātman'. It is unattainable for those lured by pleasure and wealth.

bhogaiśvaryagatiṃ prati tatprāptiṃ prati। tatprāptiphalā eva vedāḥ iti vadantītyarthaḥ। teṣāṃ samyag yuktinirṇayātmikā buddhiḥ samādhau samādhyarthe na vidhīyate। samyak nirṇītārthānāṃ hi īśvare manaḥ samādhānaṃ samyag bhavati। taddhi mokṣasādhanam। uktaṃ caitadanyatra–

'bhōgaiśvaryagatiṁ' means having material pleasure and wealth as the end objective. "The Vedas are meant to obtain such material gains only" - thus they argue is the meaning. Well thought, logically reasoned knowledge of equanimity, or knowledge towards obtaining equanimity, is beyond the reach of such people's understanding. Only those with well reasoned and logically ascertained knowledge can stabilize the mind perfectly in the supreme God with equanimity. Stabilizing the mind perfectly in the supreme God is equanimity and is the means to liberation.
Same is stated in other places as well:

"na tasya tattvagrahaṇāya sākṣāt varīyasīrapi vācaḥ samāsan। svapne niruktvā gṛhamedhisaukhyam na yasya heyānumitaṃ svayaṃ syāt॥"

"For one who does not realize with his own experience the futility of material pleasure, like the experience in a dream, the grasping of principles is not possible, even with the best of words."

iti ॥42-44॥

- thus states Bhagavata Purana

Gīta Tātparya 2.44

Those who are oriented away from lord Vishnu, towards material wealth, do not get transcendental knowledge (Kēvala-jnāna).

avyavasāyabuddhiḥ keṣām। yāṃ vācām avipaścitaḥ pravadanti tayā apahṛtacetasām buddhiḥ vyavasāyātmakatvena samādhāne na vartate।

What is the nature of the mind which is not trained in methodical exertion? The intelligence of such people is opposed to methodical striving towards 'ātman', and is without equanimity. They toe the line of those who are deluded.

"yathā vastu yathā jñānaṃ tatsāmyāt samamīritam। viṣamaṃ tvanyathājñānaṃ samādhānaṃ samasthitiḥ॥ na tadbhavatyasadvākyaiḥ viṣamīkṛtacetasām। svargādipuṣpavādyeva vacanaṃ yadacetasām॥ na manyante phalaṃ mokṣaṃ viṣṇusāmīpyarūpakam। phaladaṃ ca na manyante taṃ viṣṇuṃ jagataḥ patim॥ bhogaiśvaryādigatyarthaṃ kriyābāhulyasantatām। bahusaṃsāraphaladāmante tamasi pātinīm॥ yāṃ vadanti durātmāno vedavākyavivādinaḥ। tayā sammohitadhiyāṃ kathaṃ tattvajñatā bhavet॥"

"The knowledge that perceives the object as it exists, in the same way, is called 'equanimous' or 'balanced' knowledge. That knowledge which perceives which is not true is the poisoned knowledge. Having equanimous knowledge continually is the equanimous state. It does not happen to those whose minds are disturbed by poisoned words. They take pleasure in the flowery language that promises heaven and other results. They do not consider liberation as the end result that is of the nature of nearness to lord Vishnu. They do not regard that Vishnu, the Lord of the universe, as the giver of fruits. For the purpose of attaining pleasure and wealth, they continue to perform several rituals. After reaping the fruits for many lives, they fall down. Thus are the evil-minded, the Vedavadins, those who recommend Vedic ritualism. Deluded by such people, how can there be certain knowledge on true principles?"

- iti ca ॥

and

"iṣṭāpūrtaṃ manyamānā variṣṭhaṃ nānyat śreyo vedayante pramūḍhāḥ। nākasya pṛṣṭhe sukṛte tenu bhūtvā imaṃ lokaṃ hīnataraṃ vā viśanti॥"

"Those who consider obtaining their desires as the highest goal and everything else as worthless are deluded by their understanding. After enjoying pleasures according to their deeds, they fall down even to the lower regions than before."

iti ca ātharvaṇaśrutiḥ।

-thus states Atharvana Sruti

"vedavādārato na syāt na pāṣaṇḍī na haitukī॥"

"'vēdavādaratō' - is either a specultor, or a heretic, or a person who engages in needless arguments."

-iti hi bhāgavate।

-thus states Bhāgavata Purāna

"ye na jānanti taṃ viṣṇuṃ yāthārthyena saṃśayāḥ। jijñāsavaśca nitarāṃ śraddhāvantaḥ susādhavaḥ॥ nirṇetṝṇāmabhāvena kevalaṃ jñānavarjitāḥ। te yājñikāḥ svargabhogakṣaye yānti manuṣyatām॥ yairniścitaṃ paratvaṃ tu viṣṇoḥ prāyo na yātanām। brahmahatyādibhirapi yāntyādhikye ciraṃ natu॥ viśeṣa eva teṣāṃ tu tadanyeṣāṃ viparyayaḥ। ye tu bhāgavatācāryaiḥ samyag yajñādi kurvate॥ bahirmukhā bhagavato nivṛttāśca vikarmaṇaḥ। dakṣiṇātarpitānāṃ tu hyācāryāṇāṃ tu tejasā॥ yānti svargaṃ tataḥ kṣipraṃ tamondhaṃ prāpnuvanti ca। tadanye naiva ca svargaṃ yānti viṣṇubahirmukhāḥ॥"

"Those who do not have the right understanding of lord Vishnu are full of doubt. Though well intentioned, they are constantly in the mode of enquiry and work hard. Not having determined understanding, they are devoid of transcendental knowledge (kevala-jnāna). Such ritualists, after depletion of their heavenly enjoyment, return to the human world.
Those who have certain knowledge of lord Vishnu's supremacy mostly do not suffer. Then overcome even faults like killing well intentioned intellectual. Those who worship you are certainly special, while others are left in despair. Those who engage Bhagavata practitioner to perform sacrifices properly, though oriented away from the lord and not performing right action, get heaven by the offerings of wealth to the practitioner, with the help of practitioners' brilliance. Such people go to heaven and again fall down. Those who are disoriented from lord Vishnu do not even go to heaven."

-iti nāradīye ॥42-44॥

-thus states Nārada Purāna ॥42-44॥