When the seer, having become a knower, sees no other doer than the qualities, transformed into the forms of effect, instrument and object, but sees that the qualities, in all their states, are the doers of all actions, and knows the one beyond the qualities, the witness of the working of the qualities: he, the seer, reaches My state, the state of Me. How does he reach it? It is told.

Thus, by the serving of sattvic food and by the performance of action in the form of the worship of the Blessed One with no eye to its fruit, having in every way overpowered rajas and tamas, settled in surpassing sattva, when this seer sees no doer other than the qualities, sees that the qualities alone are the doers in the engagements that conform to them, and knows the self as higher than the qualities, knows the self, a non-doer, as another, other than the doers, the qualities, then he attains My state of being, attains the being that is Mine. What is said is this: the self, of itself of purified nature, has agency in the various actions by reason of the attachment to the qualities, which is rooted in earlier and earlier karma; but the self, of itself, is a non-doer, of the single form of unbounded knowledge; when one sees the self thus, then one attains My state of being. It was said that, seeing the self as another, a non-doer, other than the doers, the qualities, one attains the state of being of the Blessed One; of what kind is that state of being of the Blessed One? To this the Lord speaks.

He does not see, apart from the gunas, any other doer who undergoes change; otherwise there would be a conflict with the scripture, 'when the seer sees the golden-hued maker, the Lord, the Person, the womb of Brahman' (Mundaka Upanishad 3.1.3). And the Moksha-dharma says, 'I am not the doer, nor are you the doer; the doer is He who is ever the master'.