Bhagavad Gīta Bhāshya and Tātparya
B.G 3.31 and 32
ये मे मतमिदं नित्यमनुतिष्ठन्ति मानवाः। श्रद्धावन्तोऽनसूयन्तो मुच्यन्ते तेऽपि कर्मभिः ॥३१॥
yē mē matamidaṁ nityamanutiṣṭhanti mānavāḥ। śraddhāvantō'nasūyantō mucyantē tē'pi karmabhiḥ ॥31॥
[ये मे मतम् इदं नित्यम् अनुतिष्ठन्ति मानवाः। श्रद्धावन्तः अनसूयन्तो मुच्यन्ते ते अपि कर्मभिः॥
yē = those who; mē = my; matam = decided opinion; idaṁ = this; nityam = daily; anutiṣṭhanti = practice; mānavāḥ = human being;। śraddhāvantaḥ = with sincere interest; anasūyantō = without envy; mucyantē = are liberated; tē = they; api = also; karmabhiḥ = from the previous imprints generated by actions;॥ ]
Those human beings who sincerely and without envy practice this decided view of mine, free themselves from the previous imprints generated by action and also attain liberation.
ये त्वेतदभ्यसूयन्तो नानुतिष्ठन्ति मे मतम्। सर्वज्ञानविमूढांस्तान् विद्धि नष्टानचेतसः ॥३२॥
yē tvētadabhyasūyantō nānutiṣṭhanti mē matam। sarvajñānavimūḍhāṁstān viddhi naṣṭānacētasaḥ ॥32॥
[ये तु एतद् अभ्यसूयन्तो न अनुतिष्ठन्ति मे मतम्। सर्वज्ञान विमूढान् तान् विद्धि नष्टान् अचेतसः॥
yē = those who; tu = but; ētad = this; abhyasūyantō = out of envy; na = do not; anutiṣṭhanti = practice; mē = my; matam = decided opinion;। sarvajñāna = all knowledge; vimūḍhān = deluded; tān = them; viddhi = know; naṣṭān = ruined; acētasaḥ = without proper awareness;॥ ]
Those who don't follow my teachings, because of envy, recognize such deluded to be devoid of all knowledge and are destined to ruin without proper awareness.
Gīta Bhāshya 3.31 and 32
Differentiating Action (Karma) and knowledge (Janana) as different paths to liberation is rejected. The action performed without expectation results in knowledge, which in turn results in the direct perception of truth and liberation.
फलमाह - ये मे इति॥
phalamāha - yē me iti॥
[phalamāha = results are stated; yē ma iti = in 'yē ma' verse;॥]
Results obtained are stated in 'yē ma' verse.
ये त्वेवं निवृत्तकर्मिणः तेऽपि मुच्यन्ते ज्ञानद्वारा। किमु अपरोक्ष ज्ञानिनः । न तु साधनान्तरम् उच्यते-
yē tvēvaṁ nivr̥ttakarmiṇaḥ tē'pi mucyantē jñānadvārā। kimu aparōkṣa jñāninaḥ । na tu sādhanāntaram ucyatē
[yē = those; tvēvaṁ = but, thus; nivr̥ttakarmiṇaḥ = perform actions without expectations; tē'pi = they, even; mucyantē = liberated; jñānadvārā = through the knowledge;। kimu = why then exception; aparōkṣa jñāninaḥ = for those with transcendental knowledge;। na = not; tu = but; sādhanāntaram = differences in the practices; ucyatē = are stated;]
Those who perform actions without expectation get liberated through the transcendental knowledge gained. Then, it need not explicitly be stated for those with transcendental knowledge (that they will also get liberated). The verses are not trying to differentiate the practices (as action oriented and knowledge oriented).
"निवृत्तादीनि कर्माणि ह्यपरोक्षेशदृष्टये। अपरोक्षेशदृष्टिस्तु मुक्तौ किञ्चिन्नमार्गते॥ सर्वं तदन्तराधाय मुक्तये साधनं भवेत्। न किञ्चिदन्तराधाय निर्वाणायापरोक्षदृक्॥"
"nivr̥ttādīni karmāṇi hyaparōkṣēśadr̥ṣṭayē। aparōkṣēśadr̥ṣṭistu muktau kiñcinnamārgatē॥ sarvaṁ tadantarādhāya muktayē sādhanaṁ bhavēt। na kiñcidantarādhāya nirvāṇāyāparōkṣadr̥k॥"
["nivr̥ttādīni = without expectation; karmāṇi = actions; hyaparōkṣēśadr̥ṣṭayē = indeed are for the direct perception of the truth;। aparōkṣēśadr̥ṣṭistu = indeed, direct perception; muktau = in liberation; kiñcinnamārgatē = not in the path, a little;॥ sarvaṁ = everything; tadantarādhāya = that, substantiated within; muktayē = for liberation; sādhanaṁ = the means; bhavēt = becomes;। na = not; kiñcidantarādhāya = anything, within; nirvāṇāyāparōkṣadr̥k = for liberation, one who directly perceives;॥]
"The actions performed without expectation are indeed for the direct perception of truth. The direction perception will aid and definitely not come in the path of Moksha. All the transformation within will become an aid towards liberation. But for one who directly perceives needs nothing as internal support for liberation."
इति नारायणाष्टाक्षरकल्पे।
iti nārāyaṇāṣṭākṣarakalpē।
[iti nārāyaṇāṣṭākṣarakalpē = states Nārāyana Ashtāksharakalpa]
-states Nārāyana Ashtāksharakalpa
अत एव समुच्चय नियमोऽपि निराकृतः ॥३१, ३२॥
ata ēva samuccaya niyamō'pi nirākr̥taḥ ॥31, 32॥
[ata = therefore; ēva = eva; samuccaya = either path of action or Knowledge; niyamō'pi = even, the rule; nirākr̥taḥ = is dismissed; ॥31, 32॥]
Therefore, even the rule that either (the path of action or path of knowledge could be adopted) is rejected. (Performing the prescribed actions without expectation results in transcendental knowledge, which in turn results in direction perception and liberation. This is the only path.)

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बहुचित्रजगद्बहुधाकरणात् परशक्तिरनन्तगुणः परमः ।
सुखरूपममुष्य पदं परमं स्मरतस्तु भविष्यति तत्सततम् ॥
"The one who has created this variegated vast universe with varied forms has infinite power and is of infinite auspicious qualities. He certainly bestows the highest state of bliss to those who meditate on his ever happy essence." -Dwādasha stōtra 4.3

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