He who is ‘alike in pleasure and pain,’ namely, whose mind is equal in pleasure and pain; ‘who dwells in his self,’ namely, who dwells in his self because his love for the self keeps his mind in equanimity in pleasure and pain arising from the birth, death etc., of his sons and other relatives and friends, and who, because of this, ‘looks upon a clod, a , stone and a piece of gold as of equal value,’ who consequently remains the same towards things dear or hateful, i.e., who treats alike the worldly objects desired and undesired; who is ‘intelligent,’ namely, proficient in discrimination between the Prakrti and the self; who, therefore, regards blame and praise as alike, namely, who treats with equality praise and blame looking upon good and evil qualities as born of identification with bodies such as those of men etc., and as such unconnected with his real self; who is the ‘same in honour and dishonour’ because these are feelings based on the misconception that the body is the self, and as a consequence of such discrimination between the body and the self, ‘looks alike on friend and foe,’ because he understands that there is no connection between them and himself; and who has thus abandoned all enterprises in which embodied beings are involved—he who is like this, is said to have risen above the Gunas.

Now Shri Krishna states the main method (technique) for transcending such Gunas: