B.G 4.22

यदृच्छालाभसन्तुष्टो द्वन्द्वातीतो विमत्सरः। समः सिद्धावसिद्धौ च कृत्वाऽपि न निबद्ध्यते ॥२२॥

yadr̥cchālābhasantuṣṭo dvandvātīto vimatsaraḥ। samaḥ siddhāvasiddhau ca kr̥tvā'pi na nibaddhyate ॥22॥

[यदृच्छा लाभ सन्तुष्टो द्वन्द्व अतीतो विमत्सरः। समः सिद्धौ असिद्धौ च कृत्वा अपि न निबद्ध्यते॥
yadr̥cchā = by chance, i.e. without expectation; lābha = gain or profit; santuṣṭo = content or satisfied; dvandva = dualities or pairs of opposites; atīto = gone beyond; vimatsaraḥ = free from jealousy;। samaḥ = equanimous; siddhau = in success; asiddhau = in failure; ca = and; kr̥tvā = by actions; api = even; na = not; nibaddhyate = is bound or attached;]

He, who is contented with whatever gains he makes without expectation, who has gone beyond the dualities, who is free from jealousy, and who responds equanimously to success or failure, is not bound by actions.

Gīta Bhāshya 4.22

The characteristics of the conciousness of such a person are explained in the verse.

यतचित्तात्मनः लक्षणमाह - यदृच्छालाभेति। कथं द्वन्द्वातीतत्वम् इत्याह - समः सिद्धौ इति ॥२२॥

yatacittātmanaḥ lakṣaṇamāha - yadr̥cchālābheti। kathaṁ dvandvātītatvam ityāha - samaḥ siddhau iti ॥22॥

[yatacittātmanaḥ = the conciousness of such person; lakṣaṇamāha = characteristics are explained; yadr̥cchālābheti = by the verse starting with 'yadr̥cchālābha'; । kathaṁ = how; dvandvātītatvam = beyond the dualities? ityāha = it is answered by; - samaḥ siddhau iti = stating he responds equanimously to success (or failure) ॥22॥]

'yatacittātmanaḥ', from the previous verse which means 'characteristics of the conciousness of such a person' is further explained is the current verse 'yadr̥cchālābha', i.e . who is contented with whatever gains he makes without expectation. How does he go beyond the dualities? By responding equanimously to success and failure.