असक्तबुद्धि: सर्वत्र जितात्मा विगतस्पृह: |
नैष्कर्म्यसिद्धिं परमां सन्न्यासेनाधिगच्छति ||

asakta-buddhiḥ sarvatra jitātmā vigata-spṛihaḥ
naiṣhkarmya-siddhiṁ paramāṁ sannyāsenādhigachchhati

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भावार्थ:

सर्वत्र आसक्तिरहित बुद्धिवाला, स्पृहारहित और जीते हुए अंतःकरण वाला पुरुष सांख्ययोग के द्वारा उस परम नैष्कर्म्यसिद्धि को प्राप्त होता है॥49॥

Translation

Those whose intellect is unattached everywhere, who have mastered the mind, and are free from desires by the practice of renunciation, attain the highest perfection of freedom from action.

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English Translation Of Sri Shankaracharya’s Sanskrit Commentary By Swami Gambirananda

18.49 Asakta-buddhih, he whose intellect, the internal organ, remains unattached; sarvatra, to everything, with regard to son, wife and others who are the cuases of attachment; jitatma, who has conered his internal organs; and vigata-sprhah, who is desireless, whose thirst for his body, life and objects of enjoyment have been eradicated;-he who is such a knower of the Self, adhigaccahti, attains; sannyasena, through monasticism, through perfect knowledge or through renunciation of all actions preceded by this knowledge; the paramam, supreme, most excellent; naiskarmya-siddhim, perfection consisting in the state of one free from duties.

One is said to be free from duties from whom duties have daparted as a result of realizing that the actionless Brahman is his Self; his state is naiskarmyam. That siddhi (perfection) which is this naiskarmya is naiskarmya-siddhi. Or, this phrase means ‘achievement of naiskarmya’, i.e., achievement of the state of remaining established in one’s own real nature as the actionless Self-which is different from the success arising from Karma (-yoga), and is of the form of being established in the state of immediate Liberation. Accordingly has it been said, ‘৷৷.having given up all actions mentally,৷৷.without doing or causing (others) to do anything at all’ (5.13).

The stages through which one who has attained success-which has the aforesaid characteristics and which arises from the performance of one’s own duties mentioned earlier as worship of God-, and in whom has arisen discriminative knowledge, achieves perfection-in the form of exclusive adherence to Knowledge of the Self and consisting in the state of one free from duties-have to be stated. With this is view the Lord says: