Let's create a shelter that protects hearts from results, based on equality.

Even with the same action, differences arise depending on the motivation of the heart. The act of trying to make something one's own creates expectations and fears, binding the mind to the outcome. Krishna says that actions performed with selfish motives are far inferior to yoga based on equanimity.

Humans have the opportunity to seek eternal peace, but if they use that for limited rewards, their hearts will always be pursued by desires. That is why we should base our actions on an equal-mindedness that has detached from attachment to results. An equal-mindedness is not a place to escape from action, but rather a refuge that protects the heart from bondage while engaging in action.

Japanese Translation from the Geeta Press Edition - Chapter 2, Section 49: "Seek Refuge in Equality of Mind"

As described above, having explained the process of Karma Yoga and praised the spirit of equanimity while considering actions motivated by desire and selfishness as inferior, the Lord now commands Arjuna to seek refuge in equanimity.

Sanskrit original text

दूरेण ह्यवरं कर्म बुद्धियोगाद्धनञ्जय ।
बुद्धौ शरणमन्विच्छ कृपणाः फलहेतवः ॥ ४९ ॥

Romanization

dūreṇa hy avaraṃ karma buddhi-yogād dhanañjaya |
buddhau śaraṇam anviccha kṛpaṇāḥ phala-hetavaḥ || 49 ||

Actions motivated by selfish desires are far inferior to this yoga of equanimity. Arjuna, take refuge in this equanimity. Those who act with the intention of producing fruits from their actions are pitiable and miserable. (49)

In this section, the term Buddhiyoga is used in the sense of Karma Yoga, not Jnana Yoga. In verse 39, the Lord says, "Now listen to the same thing from the perspective of Karma Yoga," and from that context, it becomes clear that the passage deals with Karma Yoga. Furthermore, within this section itself, those who seek the fruits of action are called "miserable" and "pathetic," while in the following verse, a practitioner with equanimity is praised. Moreover, in verse 51, it is stated that a wise person who possesses equanimity and has renounced the desire for the fruits of action attains the highest state of bliss. Therefore, what is being discussed in this section is equanimity, which relates to Karma Yoga.

Actions driven by selfish desires are far inferior compared to yoga practiced with equanimity. The fruits of actions motivated by desire are nothing more than fleeting pleasures. In contrast, the fruit of Karma Yoga is realization of God. There is an incomparable difference between the two.

In this section, the word "Karma" should not be understood in the sense of forbidden acts. Such acts are things that should be completely abandoned, and their consequences bring immeasurable suffering. Therefore, they cannot be used as a suitable comparison to illustrate the glory of Yoga with equanimity.

Similarly, in this passage, "Buddhau" refers to the state of equanimity being discussed.

The reason why the Lord advises Arjuna to take refuge in equanimity is to show that the easiest way to reach the highest blissful state lies in constantly practicing maintaining mental equilibrium in all actions, every moment of life, and every situation.

Those who are attached to actions and their results, and who harbor desires, become responsible for the fruits of those actions. Such people are called pitiable and wretched by the Lord.

Therefore, the Lord is subtly teaching Arjuna not to become such a pitiable and wretched person.