B.G 4.20
tyaktvā karmaphalāsaṅgaṁ nityatr̥pto'nirāśrayaḥ। karmaṇyabhipravr̥tto'pi naiva kiñcit karoti saḥ ॥20॥
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.
na ca kāmasaṅkalpābhāvena alam, āsaṅgaṁ snehaṁ ca tyaktvā। jñānasvarūpamāha punaḥ nityatr̥pta iti। nityatr̥ptanirāśrayeśvara sarūpaḥ asmi iti tathāvidhaḥ ॥20॥
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.
