B.G 3.18

नैव तस्य कृतेनार्थो नाकृतेनेह कश्चन। न चास्य सर्वभूतेषु कश्चिदर्थव्यपाश्रयः ॥१८॥

For such a person (in a deep meditative state), there is no purpose to be served by performance of duties enjoined, nor any sin results from failure to perform them. Nor, in the entire range of creation, can there be anything which further enables his direct vision.

Gīta Bhāshya 3.18

The person indicated here is the one in a deep meditative state and not a knowledgeable person (jnānin) in general. 'arthavyapāśraya' - "the wellbeing by which the direct vision becomes possible"

तस्य 'कर्मकाले वक्तव्योऽहम्' इति कञ्चित् प्रत्युक्त्वा तत्कृतौ आत्मरत्यधिकः समो वा अर्थः नास्ति। न च सन्ध्याद्यकृतौ कश्चिद्दोषः अस्ति। न च एतदपहाय सर्वभूतेषु कश्चित् प्रयोजनाश्रयः। अर्थः येन दर्शनादिना भवति सः अर्थव्यपाश्रयः।

For a person in deep meditation, it does not make sense to ask others, "wake me up and inform", when the time of duty arrives, as it will not provide greater or equal happiness. And, by not doing evening worship, no defects arise (as the person is in deep meditation). Nor does any purpose gets served among all beings by giving up such a meditation. The word 'arthavyapāśraya' means "the wellbeing by which the direct vision becomes possible".

ज्ञानमात्रेण यद्यपि प्रत्यवायो न भवति। तदर्जुनस्यापि समं इति न तस्य कर्मोपदेशोपयोगि एतद् भवति। ईषत् प्रारब्धानर्थसूचकं च तद्भवति। महच्चेद् वृत्रहत्यादिवत् ॥१८॥

If by knowledge alone impediments are removed, then for Arjuna also it should happen without resorting to the advice on action. Even the little of pending imprints because of sins is bound to unwind. If it is great, then scenarios like "killing of Vrutrasura daemon".