In this verse the topic of the previous two verse is being concluded with Lord Krishna confirming that those great souls who have attained atma- tatva or soul realisation should perform prescribed Vedic actions for the benefit of the world out of compassion. As the ignorant perform actions being attached to the rewards contrarily one situated in atma-tattva should unattached perform Vedic activities solely for the welfare of the world.

So one established as a person of spiritual wisdom should also perform prescribed Vedic actions without attachment in order to guide the masses down the path of virtue to redemption. Those devoid of knowledge of the Upanisads work with attachment engrossed totally in their actions. But the person of spiritual wisdom being able to discriminate between the atma or soul and the physical body is not perplexed and should act in an exemplary manner that inspires the public to perform prescribed Vedic actions as a matter of duty without attachment for the good of society. This what Lord Krishna means in this verse.