Bhagavad Gita 14.25
मानापमानयोस्तुल्यस्तुल्यो मित्रारिपक्षयोः । सर्वारम्भपरित्यागी गुणातीतः स उच्यते ॥ २५ ॥
mānāpamānayos tulyas tulyo mitrāri-pakṣayoḥ | sarvārambha-parityāgī guṇātītaḥ sa ucyate ||25||
Translation
Equal in honor and dishonor, equal toward friend and foe, having renounced all undertakings—he is said to have transcended the gunas.
Reflection
Whose praise or blame is still able to move you off your seat?
Read this verse in its chapter: Chapter Fourteen
The mark-list closes with two final equalities and one specific renunciation. Honor and dishonor are the same coin to him; friend and foe stand on the same ground. The last item is sarvarambha-parityagi, renouncer of all undertakings. This does not forbid action; it gives up the take-up, the personal arambha that says I am starting this and I am the one doing it. With that one giving-up, the whole guna-engine loses its handle on him. The verse closes the answer to Arjuna's first two questions: these are the marks, this is the conduct. The third question comes next.