Even these actions, sacrifice, giving, and austerity, called purifying, are to be done by giving up attachment to them and renouncing their fruits; this is My settled and highest judgment. Having promised 'hear my settled judgment on this' and given purity as the reason, the Lord here concludes the very thing he had undertaken to say, that even these actions are to be done; this is not the statement of some new matter, for 'even these' fits naturally as referring to what is close at hand in the discussion. The force of the word 'even' is this: even these actions, which for the attached man who craves their fruit are causes of bondage, are still to be done by the seeker of liberation. It is not said 'even these' in contrast to some other actions. Others, however, explain it thus: since the obligatory daily actions have no fruit, the phrase 'giving up attachment and the fruits' does not fit them; therefore 'even these' means the optional, desire-prompted actions distinct from the daily ones, and even these are to be done, let alone sacrifice, giving, and austerity, which are daily duties. This is wrong. The fruitfulness of even the daily actions has already been established here by the words 'sacrifice, giving, and austerity are purifying'. And why would a seeker of liberation, who wishes to abandon even the daily actions out of fear that they bind, have any business with desire-prompted actions, which scripture has condemned, saying 'far inferior is mere action', and whose binding nature has been settled by 'except work done for sacrifice', and by 'the Vedas deal with the three qualities', 'the knowers of the three Vedas drink the soma', 'when their merit is exhausted they enter the mortal world'? And because the desire-prompted actions are too far removed in the discussion, the words 'even these' cannot refer to them. Therefore, for the ignorant man qualified for action who seeks liberation.

Since for the thoughtful the actions of sacrifice, giving, austerity, and the rest are purifying, therefore, like worship, these actions too, sacrifice and the rest, in the form of the worship of Me, are to be done by the seeker of liberation, day by day, until departure, for the accomplishing of worship, having given up attachment, the sense of mine toward the action, and the fruits. This is My settled and highest judgment.

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

Madhvacharya does not comment on this verse.