karmaṇy akarma yaḥ paśyed
akarmaṇi ca karma yaḥ
sa buddhimān manuṣyeṣu
sa yuktaḥ kṛtsna-karma-kṛt
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.
One who sees inaction in action and action in inaction is intelligent among men, and he is in the transcendental position, although engaged in all sorts of activities.
. . .
कर्मण्यकर्म यः पश्येदकर्मणि च कर्म यः ।
स बुद्धिमान्मनुष्येषु स युक्तः कृत्स्नकर्मकृत् ॥ १८ ॥