‘Sankhya’ means ‘intellect’, and the truth about the Atman, which is determinable by the intellect, is ‘Sankhyam’. Concerning the nature of the self which has to be known, whatever Buddhi has to be taught, has been taught to you in the passage beginning with, ‘It is not that I did not exist’ (II.12) and ending with the words, ‘Therefore, you shall not grieve for any being’ (II.30). The disposition of mind (Buddhi) which is required for the performance of works preceded by knowledge of the self and which thus constitutes the means of attaining release, that is here called by the term Yoga. It will be clearly told later on, ‘Work done with desire for fruits is far inferior to work done with evenness of mind’ (II.49). What Buddhi or attitude of mind is required for making your act deserve the name of Yoga, listen to it now. Endowed with that knowledge, you will be able to cast away the bondage of Karma. ‘Karma-bandha’ means the bondage due to Karma i.e., the bondage of Samsara.

Now Shri Krishna explains the glory of works associated with the Buddhi to be described hereafter: