The same, unaltered, in honour and dishonour; the same toward the side of friend and the side of foe: although some are indifferent by their own intent, still by another's intent they come to be as on the side of friend or foe, and so He says 'the same toward the side of friend and the side of foe'. One who gives up all undertakings: undertakings are actions of seen and unseen purpose; one whose habit it is to give up all undertakings is a giver-up of all action save what is occasioned by the mere maintenance of the body. He is said to be the one who has gone beyond the qualities. What was said from 'as one indifferent' (Gītā 14.23) down to 'he is said to be the one who has gone beyond the qualities' (Gītā 14.25), so far as it is to be brought about by effort, is to be carried out by the renouncer as the means, for the seeker of liberation, of going beyond the qualities; once made firm, being known to one's own awareness, it is the mark of the ascetic who has gone beyond the qualities. Now the answer to the question how one crosses beyond the three qualities.

The same in pain and pleasure: of even mind in pain and pleasure; abiding in himself, abiding in his own self, since his own self alone is dear to him, of even mind toward the pleasure and pain of birth, death, and the rest of son and the rest who are other than the self. This is the meaning. And for that very reason the same toward a clod, a stone, and gold; and for that very reason of like response to the dear and the undear, having a like response toward the objects, dear and undear. Steady, skilled in the discernment of nature and the self; and for that very reason the same toward blame and praise of himself, of even mind toward the praise and blame occasioned by the qualities and want of qualities that come of the conceit of being a man and the like in the self, since he dwells on the absence of any connection of these with himself; and of even mind toward the honour and dishonour brought about by these, and toward the side of friend and the side of foe brought about by these, since there is no connection of them with himself; and likewise the giver-up of every undertaking occasioned by being embodied; he who is of such a kind is called one who has passed beyond the qualities. Now the Lord states the chief cause of the passing-beyond of the qualities of such a form.

This is a brief sub-gloss. For a fuller reading of this verse, see Madhusūdana, Śaṅkara, or Rāmānuja above.

Madhva's commentary treats verses 14.24 through 14.25 as a single passage; it is given in full at verse 14.24.