B.G 2.44

भोगैश्वर्यप्रसक्तानां तयापहृतचेतसाम्। व्यवसायात्मिका बुद्धिः समाधौ न विधीयते ॥ २-४४॥

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.

भोगैश्वर्यगतिं प्रति तत्प्राप्तिं प्रति। तत्प्राप्तिफला एव वेदाः इति वदन्तीत्यर्थः। तेषां सम्यग् युक्तिनिर्णयात्मिका बुद्धिः समाधौ समाध्यर्थे न विधीयते। सम्यक् निर्णीतार्थानां हि इश्वरे मनः समाधानं सम्यग् भवति। तद्धि मोक्षसाधनम्। उक्तं चैतदन्यत्र–

'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:

"न तस्य तत्त्वग्रहणाय साक्षात् वरीयसीरपि वाचः समासन्। स्वप्ने निरुक्त्वा गृहमेधिसौख्यं न यस्य हेयानुमितं स्वयं स्यात्"॥ इति ॥४२-४४॥

"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." - thus states Bhagavata Purana