B.G 2.44

bhōgaiśvaryaprasaktānāṁ tayāpahr̥tacētasām। vyavasāyātmikā buddhiḥ samādhau na vidhīyatē ॥ 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.

bhōgaiśvaryagatiṁ prati tatprāptiṁ prati। tatprāptiphalā ēva vēdāḥ iti vadantītyarthaḥ। tēṣāṁ samyag yuktinirṇayātmikā buddhiḥ samādhau samādhyarthē na vidhīyatē। samyak nirṇītārthānāṁ hi iśvarē manaḥ samādhānaṁ samyag bhavati। taddhi mōkṣasādhanam। uktaṁ 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। svapnē niruktvā gr̥hamēdhisaukhyaṁ na yasya hēyānumitaṁ svayaṁ syāt"॥ iti ॥42-44॥

"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