B.G 4.20

त्यक्त्वा कर्मफलासङ्गं नित्यतृप्तोऽनिराश्रयः। कर्मण्यभिप्रवृत्तोऽपि नैव किञ्चित् करोति सः ॥२०॥

tyaktvā karmaphalāsaṅgaṁ nityatr̥pto'nirāśrayaḥ। karmaṇyabhipravr̥tto'pi naiva kiñcit karoti saḥ ॥20॥

[त्यक्त्वा कर्मफलासङ्गं नित्य तृपतः अनिराश्रयः। कर्मणि अभिप्रवृत्तः अपि न एव किञ्चित् करोति सः॥
tyaktvā = having abandoned; karmaphalāsaṅgaṁ = attachment to fruits of action; nitya = always; tr̥pataḥ = contented; anirāśrayaḥ = taking no shelter / support;। karmaṇi = in action; abhipravr̥ttaḥ = actively engaged;api = even; na eva = not at all; kiñcit = anything; karoti = does; saḥ = that person;॥]

Even though the person actively engages in action, he is considered as doing nothing if he has relinquished attachment to the results of the actions, is content all the time, and takes shelter from none.

Gīta Bhāshya 4.20

Taking up undertakings without desire is not sufficient. One must detach themselves. Such a person depends on none and is always content knowing the lord exists in him.

न च कामसङ्कल्पाभावेन अलम्, आसङ्गं स्नेहं च त्यक्त्वा। ज्ञानस्वरूपमाह पुनः नित्यतृप्त इति। नित्यतृप्तनिराश्रयेश्वर सरूपः अस्मि इति तथाविधः ॥२०॥

na ca kāmasaṅkalpābhāvena alam, āsaṅgaṁ snehaṁ ca tyaktvā। jñānasvarūpamāha punaḥ nityatr̥pta iti। nityatr̥ptanirāśrayeśvara sarūpaḥ asmi iti tathāvidhaḥ ॥20॥

[na = not; ca = and; kāmasaṅkalpābhāvena = having the attitude of taking up undertakings without desire; alam = sufficient, āsaṅgaṁ = 'āsaṅgaṁ' means; snehaṁ = friendliness; ca = as well; tyaktvā = having abandoned;। jñānasvarūpamāha = the characteristics of knowledge is explained; punaḥ = again; nityatr̥pta = is always contented; iti = thus;। nityatr̥ptanirāśrayeśvara = is always contented taking shelter from none, the lord; sarūpaḥ = essential form; asmi = I exist; iti = thus; tathāvidhaḥ = in this manner;]

Just having the attitude of taking up undertakings without desire is not sufficient. One must detach themselves, i.e. abandon friendliness as well. By stating that "He always remains contented," the characteristics of knowledge are reiterated. "My essential form exists like that of the lord who is always content, and who depends on none" - in this manner.