Sridhara Swami's Commentary
Now the reason for the previous verse is being explained in this verse by Lord Krishna and that is that such a spiritually advanced person has already passed the test achieving atma-tattva or soul realisation which is the ultimate goal of human existence. So such a one being irrevocably anchored in spiritual consciousness without any worldly ego consciousness has no actions to perform and thus has no merits or demerits attaching themselves; for such a person has transcended all injunctions and prohibitions of the Vedic scriptures. Yet it is seen in the Brihadaranyaka Upanisad I.IV.X that the demi-gods do not like that men attain divine knowledge. So it has been recorded that the demi-gods put obstacles on the path of moksa or liberation to block ones success. So for preventing such obstacles the demi-gods should be worshipped by ritualistic activities. Anticipating some doubt Lord Krishna declares that a liberated being in atma-tattva or soul realisation has not to depend upon any living being from Brahma who was the creator of the material manifestation down to an inanimate microbe. Thus no need to perform any action and the demi-gods are powerless to affect and influence the failure of a liberated being because such a person in atma-tattva has already transcended the material manifestation. This is the meaning of text I.IV.X quoted above. The obstacles put in ones path from the demi-gods are exclusively in relation to a human aspiring for moksa or liberation and such obstacles are only possible before atma- tattva is attained never after as after that person is above and beyond their jurisdiction.