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

Gīta Tātparya 2.44

Those who are oriented away from lord Vishnu, towards material wealth, do not get transcendental knowledge (Kēvala-jnāna).

avyavasāyabudidhaḥ kēṣām। yāṁ vācamavipaścitaḥ pravadanti tayā apahr̥tacētasām buddhiḥ vyavasāyātmakatvēna samādhānē na vartatē।

What is the nature of the mind which is not trained in methodical exertion? The intelligence of such people is opposed to methodical striving towards 'ātman', and is without equanimity. They toe the line of those who are deluded.

"yathā vastu yathā jñānaṁ tatsāmyāt samamīritam। viṣamaṁ tvanyathājñānaṁ samādhānaṁ samasthitiḥ॥ na tadbhavatyasadvākyaiḥ viṣamīkr̥tacētasām। svargādipuṣpavādyēva vacanaṁ yadacētasām॥ na manyantē phalaṁ mōkṣaṁ viṣṇusāmīpyarūpakam। phaladaṁ ca na manyantē taṁ viṣṇuṁ jagataḥ patim॥ bhōgaiśvaryādigatyarthaṁ kriyābāhulyasantatām। bahusaṁsāraphaladāmantē tamasi pātinīm॥ yāṁ vadanti durātmānō vēdavākyavivādinaḥ। tayā sammōhitadhiyāṁ kathaṁ tattvajñatā bhavēt॥"

"The knowledge that perceives the object as it exists, in the same way, is called 'equanimous' or 'balanced' knowledge. That knowledge which perceives which is not true is the poisoned knowledge. Having equanimous knowledge continually is the equanimous state. It does not happen to those whose minds are disturbed by poisoned words. They take pleasure in the flowery language that promises heaven and other results. They do not consider liberation as the end result that is of the nature of nearness to lord Vishnu. They do not regard that Vishnu, the Lord of the universe, as the giver of fruits. For the purpose of attaining pleasure and wealth, they continue to perform several rituals. After reaping the fruits for many lives, they fall down. Thus are the evil-minded, the Vedavadins, those who recommend Vedic ritualism. Deluded by such people, how can there be certain knowledge on true principles?"

- iti ca ॥

and

"iṣṭāpūrtaṁ manyamānā variṣṭhaṁ nānyat śrēyō vēdayantē pramūḍhāḥ। nākasya pr̥ṣṭhē sukr̥tē tēnubhūtvā imaṁ lōkaṁ hīnataraṁ vā viśanti॥"

"Those who consider obtaining their desires as the highest goal and everything else as worthless are deluded by their understanding. After enjoying pleasures according to their deeds, they fall down even to the lower regions than before."

-iti ca ātharvaṇaśrutiḥ।

-thus states Atharvana Sruti

"vēdavādaratō na syāt na pāṣaṇḍī na haitukī॥"

"'vēdavādaratō' - is either a specultor, or a heretic, or a person who engages in needless arguments."

-iti hi bhāgavatē।

-thus states Bhāgavata Purāna

yē na jānanti taṁ viṣṇuṁ yāthārthyēna saṁśayāḥ। jijñāsavaśca nitarāṁ śraddhāvantaḥ susādhavaḥ॥ nirṇētr̥̄ṇāmabhāvēna kēvalaṁ jñānavarjitāḥ। tē yājñikāḥ svargabhōgakṣayē yānti manuṣyatām॥ yairniścitaṁ paratvaṁ tu viṣṇōḥ prāyō na yātanām।brahmahatyādibhirapi yāntyādhikyē ciraṁ natu॥ viśēṣa ēva tēṣāṁ tu tadanyēṣāṁ viparyayaḥ। yē tu bhāgavatācāryaiḥ samyag yajñādi kurvatē॥ bahirmukhā bhagavatō nivr̥ttāśca vikarmaṇaḥ। dakṣiṇātarpitānāṁ tu hyācāryāṇāṁ tu tējasā॥ yānti svargaṁ tataḥ kṣipraṁ tamōndhaṁ prāpnuvanti ca। tadanyē naiva ca svargaṁ yānti viṣṇubahirmukhāḥ॥"

Those who do not have the right understanding of lord Vishnu are full of doubt. Though well intentioned, they are constantly in the mode of enquiry and work hard. Not having determined understanding, they are devoid of transcendental knowledge (kevala-jnāna). Such ritualists, after depletion of their heavenly enjoyment, return to the human world.
Those who have certain knowledge of lord Vishnu's supremacy mostly do not suffer. Then overcome even faults like killing well intentioned intellectual. Those who worship you are certainly special, while others are left in despair. Those who engage Bhagavata practitioner to perform sacrifices properly, though oriented away from the lord and not performing right action, get heaven by the offerings of wealth to the practitioner, with the help of practitioners' brilliance. Such people go to heaven and again fall down. Those who are disoriented from lord Vishnu do not even go to heaven."

-iti nāradīyē ॥ 42-44 ॥

-thus states Nārada Purāna ॥ 42-44 ॥