Here it is clearly stated that one who has internally renounced the desire for sense objects equipoise by the association of those coming on their own accord and not hankering for those that are not appearing on their own accord, free from false ego of thinking doership and devoid of any conception of proprietorship of anything, accepts whatever comes as a result of past actions, attains peace of mind.

Lord Krishna clarifies this theme in this verse. One who experiences objects of the senses without one being attached to them or having the conceptions of this is mine or I am this body, such a one verily situated in a state of perfect peace and they alone attain liberation. This is the meaning.

Now begins the summation.

With the determination of renouncing all inappropriate objects, one abandons all sense objects. To assume that which is not under ones control is under ones control is deluded egotism. Rejecting egotism in all its forms is understood to be under the control of the Supreme Lord Krishna. This is the goal to fully strive for.

The word kamas means desires or those things which one wishes to enjoy such as taste or touch. Lord Krishna is instructing that whoever can relinquish these desires is free from craving, free from my-ness the conception that these things are mine and free from I-ness, my-ness and the conception that I am this body. Such a one not bewildered does misidentify the physical body as being the soul, rather such a one perceives the soul and attains peace.

In answer to the question, Who is qualified for this yoga which bestows such a great reward? Lord Krishna states the word yah vihaya whomsoever giving up. The use of the pronoun yah meaning who whosoever denotes that there are no restrictions regarding class, caste, education or qualification for engaging in this process of self-realisation preceded by abandoning attachment to all sense objects. Abandoning fully all desires for things to obtain, desires present and desires approaching, experiencing those things only which come on their own accord. Free from attachment and hence free from egoism, devoid of feeling my-ness such as this is mine, when acquiring food, clothing, etc. and free from even the thirst of enjoyment. Being free as well from the feeling of I-ness towards the body and senses thinking that I am the physical body syndrome. Due to the firm knowledge about the eternal soul being distinctly different from all of these material designations, wherever and whatever such a one engages themselves they are always situated in a state of perfect peace.