It is a matter of whether one's heart focuses only on rewards, rather than on the ceremony itself.

Words adorned like flowers recommend many kinds of rituals, aiming for pleasure and worldly power. The problem here is not the ritual itself, but losing sight of God or enlightenment, and performing it only with the aim of obtaining rewards.

If you strongly desire the fruits of your actions, that very desire becomes a cause for rebirth in order to experience those fruits. Even if an action appears to produce good results, attachment to the outcome perpetuates the cycle of birth and death. Section 43 questions not only what actions are performed but also with what purpose they are undertaken.

Japanese Translation from the Geeta Press Edition - Chapter 2, Section 43: "The Ritual of Seeking Pleasure and Power"

Sanskrit original text

कामात्मानः स्वर्गपरा जन्मकर्मफलप्रदाम् ।
क्रियाविशेषबहुलां भोगैश्वर्यगतिं प्रति ॥ ४३ ॥

Romanization

kāmātmānaḥ svarga-parā janma-karma-phala-pradām |
kriyā-viśeṣa-bahulāṃ bhogaiśvarya-gatiṃ prati || 43 ||

They recommend many different kinds of rituals in order to gain pleasure and power. Their words are said to bring about regeneration as a result of the actions performed.

This section 43 is translated in conjunction with sections 42 and 44.

Detailed annotations for the entire three sections will be compiled in the draft of section 44.