Here गुण कर्मसु means sense attributes and consequential actions. Sense objects like sound etc., senses like eye and the rest, auspicious attributes like luminosity (Satva) etc. should be understood as Secondary attributes, thus according to the meaning in the dictionary. By association of attributes like satva etc.
Surrendering all the actions to Me alone, giving up all the actions done by the Jiva from deluded feeling (that he is the doer), and (realizing that) the Lord alone performs all actions he (the wise-one) worships Me. संन्यास means realizing that all actions are performed by the Lord alone. निर्ममत्वम् means Jiva does not perform any actions at all.
Sri Krishna speaks about the fruits of listening to advise. Those who perform actions with the sense of renunciation, are released through the path of Wisdom. What is there then to be spoken of those who have attained realization ? Performance of action is not suggested as an alternate medium. Renunciation etc. of the actions is for the sake of realization of the Lord alone. For realization of the Lord, liberation does not depend on anyone particular Path. All depending upon them (Performance of unattached actions) become liberated through its means. But renunciation by itself, not dependent on anything else, will liberate one completely. thus, in Narayanaa shtkakshara Kalpa Therefore, contention that Wisdom and performance of Action alone constitute for deliverance is not correct.