Sridhara Swami's Commentary
After previously stating that actions performed for the Supreme Lord as a matter of duty without desire for rewards do not bind one to samsara or the cycle of birth and death in material existence, Lord Krishna is illustrating how by bathing the body, meditating in the mind, reflecting with the intellect, hearing and narrating about the divine pastimes of the Supreme Lord and such activities are for the purification of the mind and lead to moksa or liberation from material existence.