One who has yoked themselves to the consciousness of being the doer of their actions cannot help being contaminated by the reactions to such actions and on account of this their mind remains impure and hence they are far adrift from renunciation and are in a grave predicament. Apprehending such a situation Lord Krishna explains that one who dedicates and consummates all actions as offerings to the Supreme Lord without attachment to rewards is not affected by sinful reactions which are most abominable on account of their binding power to material nature

Whosoever is properly situated in the state of equanimity is not affected by reactions due to karma yoga or the prescribed Vedic actions they perform. This means one does not desire the rewards of their actions but instead dutifully offers the results of all their actions unto the Supreme Lord. For the purpose of emphasising the method of performing this spiritual practice and for the sake of removing any impression of casualness the subject of renouncing the rewards of one's actions is reiterated again and again by Lord Krishna.

The word brahmany used here is referring to the Supreme Lord who is the antithesis to material matter. One who performs all activities reflecting that they relate to the functions of the body and senses and pertain exclusively to material matter and who knows that in reality the individual consciousness has nothing to do with it remains unaffected and uncontaminated from sinful reactions arising from misconceptions of the physical body being the atma or soul and the subsequent erroneous mentality that causes bondage to samsara or the endless cycle of birth and death in the material existence.

The question may arise that a person possessing the characteristics of the previous verse with a pure heart and controlled senses may be unaffected by reactions to actions; but how can those without such characteristics become unattached to desire for the rewards of actions. Lord Krishna answers this by instructing everyone to offer and dedicate all actions to the Supreme Lord. The desire for rewards of actions is the fundamental reason for all ego conceptions of being the physical body and the root cause of samsara or bondage in the cycle of birth and death which so viciously apprehends one. So desire for rewards should be immediately be given up so one will not be contaminated by sinful reactions.