B.G 3.18

naiva tasya kr̥tēnārthō nākr̥tēnēha kaścana। na cāsya sarvabhūtēṣu kaścidarthavyapāśrayaḥ ॥18॥

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"

tasya 'karmakālē vaktavyō'ham' iti kañcit pratyuktvā tatkr̥tau ātmaratyadhikaḥ samō vā arthaḥ nāsti। na ca sandhyādyakr̥tau kaściddōṣaḥ asti। na ca ētadapahāya sarvabhūtēṣu kaścit prayōjanāśrayaḥ। arthaḥ yēna darśanādinā bhavati saḥ arthavyapāśrayaḥ।

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".

jñānamātrēṇa yadyapi pratyavāyō na bhavati। tadarjunasyāpi samaṁ iti na tasya karmōpadēśōpayōgi ētad bhavati। īṣat prārabdhānarthasūcakaṁ ca tadbhavati। mahaccēd vr̥trahatyādivat ॥18॥

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".