The whole relationship, as we have got experience in this world, the same relationship are there in the spiritual world. But that relationship is not contaminated with matter. Therefore they are pure and transcendental. Therefore they are of a different nature. As we become advanced in spiritual conception of life, then we can understand what is the actual position in spiritual, transcendental life.
So here the Lord instructs that buddhi-yukta. Buddhi-yukta means with the full consciousness that you are not this body. If we act in that way . . . now, if I am . . . I am not body, then I am consciousness. That is a fact. Now, if we act on the consciousness platform, then we can overcome the fruitive result of good work or bad work.
It is transcendental stage. It is transcendental stage. It is especially mentioned, buddhi-yukto jahātīha sukṛta-duṣkṛta (BG 2.50). That means you are acting on other's account, on the supreme account. You are not liable for loss or gain. When there is gain, don't be puffed up. You should think that this gain is for Lord. And when there is loss, you, you should know that "This is not my responsibility. It is God's work. He will see." Then you'll be happy.
That practice you have to do, everything on account of the Supreme. That transcendental nature we have to develop. Tasmād yogāya yujyasva yogaḥ karmasu kauśalam (BG 2.50). This is the trick of doing work in this present circumstances. As soon as we work on the platform of bodily consciousness, we become bound up by the reaction of my work. And as soon as I work on spiritual consciousness, I am not bound up either by sukṛti or duṣkṛti, either by pious activities or by, I mean to say, vicious activities. That is the technique.