Karma Sanyaasa Yoga
10 – 11 - 12. Resigning all actions to Brahman and giving up all attachments, be who performs actions, demerit does not attach to him even as the water to the lotus leaf. The one who is in communion, renouncing the fruits of action, secures the well established peace. But the one who is devoid of such communion, because of his desires and being attached (to the fruits of his action), is bound (by the actions). Renouncing all the actions by mind and dwelling in peace in the city of nine gates, the self neither acts nor causes acts to be performed.
Bhashya :- One who is attuned to equanimity is not affected by performance of actions, thus has been said in this verse. For the sake of emphasizing the rules of observance for spiritual practice and for removal of casualness, the result is spoken again and again. This is the way of action, thus Sri Krishna says. For emphasizing the rules of observance for equanimity, the fruits of attainment are spoken again in this verse. In Communion means being unanimous with sense of renunciation.
Tatparya Nirnaya :- By offering worship to the Supreme Lord and meditating on Brahman one is inclined to accept that all the actions performed are not independent. Being subservient become factually nonperformer like children in respect to their father and mother, through propitiation of the Supreme Lord pervading all existence, thus in as Pravritti scripture.