Bhagavad Gīta Bhāshya and Tātparya
B.G 2.47
karmaṇyevādhikāraste mā phaleṣu kadācana। mā karmaphalaheturbhūrmā te saṅgo'stvakarmaṇi ॥2-47॥
You are entitled only to perform your prescribed actions and never to its outcomes. At no point in time, think yourself to cause outcomes resulting from your activities, neither get attached to inaction.
Gīta Bhāshya 2.47
Madhvacharya rejects the notion that two groups of seekers exist, with one requiring 'Karma-Yoga' and the other following 'Jnana-Yoga'. Arjuna is born from a portion of god Indra and sage Nara, as per Mahabharata. So Arjuna does not belong to a lower category of seekers. All seekers should follow a single path. The general principle recommended is to perform actions without desire. Inaction neither leads to knowledge nor to a desire-less state. Inaction is also an action and ends up giving results. Hence, it is mandatory for a person to perform action. Material results are promised in scriptures for benevolent action to develop taste, similar to mixing medicine with sweet to make it palatable. It doesn't imply desire is recommended. Don't become 'karmaphalahētuḥ' , one who takes up action for the sake of its results. At the same time don't be attached to inaction. Seeking to serve the lord and aspiring for his knowledge is always agreeable, and is an exception to the rule.
Madhvacharya rejects the notion that two groups of seekers exist, with one requiring 'Karma-Yoga' and the other following 'Jnana-Yoga'. Arjuna is born from a portion of god Indra and sage Nara, as per Mahabharata. So Arjuna does not belong to a lower category of seekers. All seekers should follow a single path. The general principle recommended is to perform actions without desire.
kāmātmanāṃ nindā kṛtā। katham eṣām 'svargakāmo yajeta' ityādau kāmasyāpi vihitatvāt ityata āha- 'karmaṇyeveti'।
The lustful souls have been condemned (in 2.42). How so, when desire is agreeable and prescribed in several texts, such as - "One who desires heaven should perform sacrifice" ? It is clarified in 'karmaṇyēva' verse.
te ityupalakṣaṇārtham। tava jñāninopi na phalakāma kartavyatā। kimu anyeṣām। natvasti keṣāñcit na te astīti।
The word 'tē' is meant to address everyone with Arjuna as an example, and not specifically to Arjuna. You, being knowledgeable, perform action as a duty, not with desire. What about others? It does not mean others can do actions with desire.
sa hi jñānī narāṃśaḥ indraśca। mohādistu abhibhavādeḥ। yadi teṣāṃ śuddhasattvānāṃ na syāt jñānam kva anyeṣām। upadeśādeśca siddhaṃ jñānaṃ teṣām। 'pārthārṣṭiṣeṇa' ityādi jñānigaṇanācca।
Arjuna is a Jnānin as he is born from a portion of great sage Nara, and also a portion of god Indra. He is experiencing delusion. If those with pure satva quality can have deterioration of knowledge, what about others? It is well established that Indra is a Jnanin as he is the one who teaches (to Vishwamitra in the episode of Vasishtha Vs Vishwamitra). Arjuna is included in the list of knowledgeable by stating 'pārthārṣṭiṣēṇa' .
Inaction neither leads to knowledge nor to a desire-less state. Inaction is also an action and ends up giving results. Hence, it is mandatory for a person to perform action.
kāmaniṣedha evātra। phalāni hyasvātantryeṇa bhavanti। na hi karmaphalāni karmābhāve yatnato bhavanti। bhavanti ca kāmyakarmiṇo viparyayaprayatne pi avirodhe।
The desire is forbidden in this verse as well. The results occur independently (of desire or non-desire). Results of action can't be avoided just by having a non-attitude towards action, as it occurs by effort. (Inaction is also an effort and will have results.) Just as results are obtained without opposition for actions performed with desire, employing wrong effort.
ataḥ karmākaraṇe eva pratyavāyaḥ। na tu jñānādinā vā akāmanayā phalāprāptau। ataḥ karmaṇyevādhikāraḥ। atastadeva kāryam। na tu kāmena jñānādiniṣedhena vā phalaprāptiḥ। kāmavacanānāṃ tātparyaṃ bhagavatyaiva uktam।
Therefore, a person is affected with sin only by the non-performance of action. Neither he gets knowledge nor desire-less state. Hence, it is said, 'karmaṇyēvādhikāraḥ' , i.e. "You have right in respect of action alone" . It is mandatory for a person to perform action. The knowledgeable perform action neither with desire nor with the intention of abandoning results. Lord Vyasa himself has said as follows regarding the statements that prescribe desire:
Material results are promised in scriptures for benevolent action to develop taste, similar to mixing medicine with sweet to make it palatable. It doesn't imply desire is recommended.
"rocanārthaṁ phalaśrutiḥ", "yathā bhaiṣajyarocanam"
"to develop taste results are stated", "similar to medicine getting mixed with sweet"
ityādau bhāgavate।
-such statements are present in Bhāgavata Purāna.
ata eva 'kāmī yajeta' ityarthaḥ। na tu kāmī bhūtvā ityarthaḥ। 'niṣkāmaṃ jñānapūrvaṃ ca' iti vacanāt। (manu 12-89) vakṣyamāṇebhyaśca ।
Therefore, it is stated, 'if you have desire, perform sacrifice'. It does not mean 'become desire-full'. "Action performed without desire results in knowledge" - states a dictum (from Manu smruti 12-89). It is an ancient proverb as well.
Don't become 'karmaphalahētuḥ', one who takes up action for the sake of its results. At the same time don't be attached to inaction.
'vasante vasante jyotiṣā yajeta' ityādibhyaśca. ataḥ mā karmaphalaheturbhūḥ. karmaphalaṃ tatkṛtau hetuḥ yasya saḥ karmaphalahetuḥ. saḥ mā bhūḥ. tarhi na karomi ityata āha– 'mā te' iti. karmākaraṇe sneho māstu ityarthaḥ. anya phalābhāvepi matprasādākhyaphalabhāvāt.
There are statements such as -
"Spring after spring, perform lamp sacrifice."
Therefore, don't perform action with the intention to cause results. The one who takes up action for the sake of its results is - 'karmaphalahētuḥ'. Don't become like that. Then, if one says, I will not undertake action, then Krishna says– "mā tē" verse. "Don't be attached to not performing action" - is the meaning. "Though you are not desirous of other results, result in terms of my (Krishna's) grace is anyway obtained", (is the purport).
Seeking to serve the lord and aspiring for his knowledge is always agreeable, and is an exception to the rule.
icchā ca tasya yuktā. "vṛṇīmahe te paritoṣaṇāya" iti mahadācārāt . anindanāt viśeṣataḥ itaranindanācca. sāmānyaṃ viśeṣo bādhate iti ca prasiddham – "sarvānānaya naikaṃ maitram" ityādau. ataḥ-
The desire towards the satisfaction of the Lord is agreeable.
"For your satisfaction, we undertake all actions"
- is the greater purport behind all practices. Such acts are especially not forbidden, though other acts are forbidden. It is a well-established rule that generality does not bind the exception. In the example - "Bring everyone, not Maitra", Maitra is excluded from everyone. Therefore, it is said:
"naikātmatāṃ me spṛhayanti kecit", "bhaktimanvicchantaḥ", "brahmajijñāsā", "vijñāya prajñāṃ kurvīta", "draṣṭavyaḥ"
"Some don't seek to be separated from me even for a moment", "Seeking my devotion one should study", "One must deeply understand Brahman", "To known Him, perform", "To see Him"
ityādi vacanebhyaḥ।
- are the proverbs.
vārthasevakaṃ prati na tathā snehaḥ kiṃ dadāmītyukte sevādiyācakaṃ prati bahutaraḥ snehaḥ iti laukikanyāyācca bhaktijñānādiprārthanā kāryeti siddham ॥47॥
When asked whom he would give, the person who seeks service is always dearer and favoured compared to one who is after wealth and selfish gains. The work is accomplished even in the material world by praying with devotion and knowledge (to the master).
Gīta Tātparya 2.47
Don't think you are the lord. It is only the Lord who has the ability to connect the actions to good or bad outcomes. Hence, the Lord is different from other sentient beings.
karmādhikāriṇa eva tvadādayo jīvāḥ। phalaṃ tu madāyattamiti bhāvaḥ। mā karmaphalahetuḥ bhūḥ na īśvarohamiti bhāvaṃ kuru।
All the sentient beings are eligible for performing actions only. It means results don't come just by your actions. Don't think you are the Lord, because you are not the cause of results of action.
"eṣa u eva śubhāśubhaiḥ karmaphalairenaṃ saṃyojayati na svayaṃ saṃyukto bhavati। yadenaṃ karmaphalaiḥ saṃyojayati na svayaṃ saṃyukto bhavati। tasmādanya evāsau bhagavān veditavya।"
"He alone connects the results of action with good or bad outcomes. It does not happen by itself. Thus results of actions are synchronized, not by itself. Therefore, the lord is to be known as different from all others."
iti paiṅgiśrutiḥ ॥47॥
- thus states Paingi testimonial from Vedas.

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बहुचित्रजगद्बहुधाकरणात् परशक्तिरनन्तगुणः परमः ।
सुखरूपममुष्य पदं परमं स्मरतस्तु भविष्यति तत्सततम् ॥
"The one who has created this variegated vast universe with varied forms has infinite power and is of infinite auspicious qualities. He certainly bestows the highest state of bliss to those who meditate on his ever happy essence." -Dwādasha stōtra 4.3

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