Bhagavad Gīta Bhāshya and Tātparya
B.G 18.19
ज्ञानं कर्म च कर्ता च त्रिधैव गुणभेदतः। प्रोच्यते गुणसङ्ख्याने यथावच्छृणु तान्यपि ॥१९॥
jñānaṁ karma ca kartā ca tridhaiva guṇabhedataḥ। procyate guṇasaṅkhyāne yathāvacchṛṇu tānyapi ॥19॥
[ज्ञानम् (jñānam) - knowledge; कर्म (karma) - action; च (ca) - and; कर्ता (kartā) - doer; च (ca) - and; त्रिधा (tridhā) - threefold; एव (eva) - certainly; गुणभेदतः (guṇabhedataḥ) - by the division of qualities; प्रोच्यते (procyate) - is declared; गुणसङ्ख्याने (guṇasaṅkhyāne) - in the enumeration of qualities; यथावत् (yathāvat) - as it is; शृणु (śṛṇu) - hear; तानि (tāni) - them; अपि (api) - also;]
Knowledge, action, and the doer are classified threefold according to the qualities. Listen to them as they are explained in the enumeration of qualities.
Gīta Bhāshya 18.19
For the purpose of elaborating the spiritual practice, differences in qualities are explained starting from this verse. Term 'guṇasaṅkhyāne' in the context means ways of enumerating qualities.
पुनः साधनप्रथनाय गुणभेदानाह - ज्ञानं इत्यादिना।
punaḥ sādhanaprathanāya guṇabhedānāha - jñānaṃ ityādinā।
[पुनः (punaḥ) - again; साधनप्रथनाय (sādhanaprathanāya) - for elaborating the means, i.e. spiritual practice; गुणभेदानाह (guṇabhedānāha) - spoke about the differences in qualities; ज्ञानं (jñānaṃ) - knowledge; इत्यादिना (ityādinā) - and so on;]
Again, for the purpose of elaborating the means, i.e. spiritual practice, he spoke about the differences in qualities, beginning with the 'jñānaṃ' verse.
गुणसङ्ख्याने गुणगणनप्रकरणे॥
guṇasaṅkhyāne guṇagaṇanaprakaraṇe॥
[गुण (guṇa) - quality; सङ्ख्याने (saṅkhyāne) - in enumeration; गुण (guṇa) - quality; गणन (gaṇana) - calculation; प्रकरणे (prakaraṇe) - in the context;]
The term 'guṇasaṅkhyāne' in the context means ways of enumerating qualities.
Gīta Tātparya 18.19
Term 'guṇasaṅkhyāne' refers to the supreme Sāṅkhya philosophy.
एवं गुणसङ्ख्याने परमसाङ्ख्यशास्त्रे॥
evaṁ guṇasaṅkhyāne paramasāṅkhyaśāstre॥
[एवं (evaṁ) - thus; गुणसङ्ख्याने (guṇasaṅkhyāne) - the term 'guṇasaṅkhyāne'; परमसाङ्ख्यशास्त्रे (paramasāṅkhyaśāstre) - in the supreme Sāṅkhya philosophy;]
Thus, the term 'guṇasaṅkhyāne' refers to the supreme Sāṅkhya philosophy.

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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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