karmaṇi — in action; akarma — inaction; yaḥ — one who; paśyet — observes; akarmaṇi — in inaction; ca — also; karma — fruitive action; yaḥ — one who; saḥ — he; buddhi-mān — is intelligent; manuṣyeṣu — in human society; saḥ — he; yuktaḥ — is in the transcendental position; kṛtsna-karma-kṛt — although engaged in all activities.