The skill of stopping behavior, while only releasing constraints.
"Yoga is said to be skill in action." Here, the "skill" does not refer only to speed or technical proficiency. A person cannot exist without activity, and all actions produce results. Within that context, true skill lies in performing actions while avoiding creating attachments.
The teaching that a person with equanimity can transcend both good and evil does not mean that one can do anything without distinguishing between right and wrong. What is transcended is the karma and attachment produced by past actions of good and bad deeds. It does not justify harmful acts or the abandonment of ethical judgment, but rather it involves detaching from the fruits of those actions and transforming daily behavior into a path towards liberation.
Japanese Translation from the Gita Press Edition - Chapter 2, Section 50: "Skill in Action"
Thus, having instructed Arjuna to rely on equanimity, the Lord describes in the next two verses the glory of a soul endowed with equanimity, and again teaches Arjuna to practice karma yoga, explaining its rewards.
Sanskrit original text
बुद्धियुक्तो जहातीह उभे सुकृतदुष्कृते ।
तस्माद्योगाय युज्यस्व योगः कर्मसु कौशलम् ॥ ५० ॥
Romanization
buddhi-yukto jahātīha ubhe sukṛta-duṣkṛte |
tasmād yogāya yujyasva yogaḥ karmasu kauśalam || 50 ||
A person who possesses equanimity abandons both good and evil in this world. Therefore, strive to practice the yoga of equanimity. Skillfulness in action lies in this yoga. (50)
A yogi who possesses equanimity abandons both good and evil in this life. That is, by establishing oneself in equanimity, one becomes liberated from the remnants of virtuous and non-virtuous actions performed in the present life and countless past lives, within this very life. Those actions can no longer produce fruits that lead to rebirth.
By performing actions selflessly for the sake of others, all actions are neutralized (IV.23).
Similarly, virtuous actions performed in accordance with the scriptures also fall within the category of "non-action" because they lack attachment to their fruits (IV.20).
Therefore, they too are considered abandoned good deeds.
The Lord encourages Arjuna to practice this yoga of equanimity because it demonstrates that such a yogi is liberated in this life, and He expects Arjuna to also reach that state.
"Yoga is skill in action," the Lord says, because action inherently leads to bondage, and a person cannot remain inactive for even a moment; they must engage in some form of activity.
In such circumstances, the practice of yoga with equanimity is the easiest and best means to attain liberation from the bonds of karma. One who performs actions while possessing equanimity is not bound by those actions because of that very equanimity. Therefore, skill in action lies in the practice of equanimity.
A Karma Yoga practitioner strives to perform all duties with an equal mind. However, the state of perfect equanimity is only attained in a completed state.