śārīraṁ kevalaṁ karma
kurvan nāpnoti kilbiṣam
nirāśīḥ — without desire for the result; yata — controlled; citta-ātmā — mind and intelligence; tyakta — giving up; sarva — all; parigrahaḥ — sense of proprietorship over possessions; śārīram — in keeping body and soul together; kevalam — only; karma — work; kurvan — doing; na — never; āpnoti — does acquire; kilbiṣam — sinful reactions.
Such a man of understanding acts with mind and intelligence perfectly controlled, gives up all sense of proprietorship over his possessions and acts only for the bare necessities of life. Thus working, he is not affected by sinful reactions.
. . .
निराशीर्यतचित्तात्मा त्यक्तसर्वपरिग्रहः ।
शारीरं केवलं कर्म कुर्वन्नाप्नोति किल्बिषम् ॥ २१ ॥