Bhagavān Kṛṣṇa continues the description of the jñānī from the previous shloka. In 3.17, he described the one who delights in the Self, is fulfilled in the Self, and is content in the Self alone. Now he explains the practical consequence of that fullness.

For such a person, naiva tasya kṛtena arthaḥ — there is nothing to be gained through action. This does not mean that action is bad. It means the jñānī does not depend on action for happiness, security, worth, or completion. He may act, but action is not a psychological necessity.

Nor does he depend on inaction. Na akṛtena iha kaścana — there is nothing gained by not acting either. Some people are addicted to action; they cannot sit quietly. Others are addicted to inaction; they avoid every responsibility. The jñānī is free from both addictions. He can act when action is appropriate, and he can remain quiet when action is not required.

This is because he does not look upon the world as a necessity for inner fullness. Whatever is around him may be enjoyed as a luxury, but not depended upon as a necessity. If it is present, fine. If it is absent, nothing essential is lost. This is inner freedom.

The last part says: na ca asya sarvabhūteṣu kaścid artha-vyapāśrayaḥ — he has no dependence on any being for any purpose. This does not mean he hates people or avoids relationships. It means he does not emotionally lean on anyone for self-completion. Relationships may continue, duties may continue, compassion may continue, but dependence is gone.

For ordinary seekers, this verse is not a license to avoid duties. It describes the result of Self-knowledge. Until such fullness is discovered, karma-yoga and jñāna-yoga remain necessary. The jñānī is free because he has discovered fullness as himself.