But he who knows the Truth, O mighty-armed (Arjuna), about the divisions of the qualities and (their) functions, knowing that the Gunas as senses move amidst the Gunas as the sense-objects, is not attached.
In simple words
Krishna explains further: "But the person who truly understands how nature works — who sees that it is the senses interacting with the world, not 'me' doing things — that person is not trapped by their actions."
Word-by-word meanings
तत्त्ववित्the knower of the TruthतुbutमहाबाहोO mightyarmedगुणकर्मविभागयोःof the divisions of alities and functionsगुणाःthe alities (in the shape of senses)गुणेषुamidst the alities (in the shape of objects)वर्तन्तेremainइतिthusमत्वाknowingनnotसज्जतेis attached
3.28 तत्त्ववित् the knower of the Truth? तु but? महाबाहो O mightyarmed? गुणकर्मविभागयोः of the divisions of alities and functions? गुणाः the alities (in the shape of senses)? गुणेषु amidst the alities (in the shape of objects)? वर्तन्ते remain? इति thus? मत्वा knowing? न not? सज्जते is attached.Commentary He who knows the truth that the Self is entirely distinct from the three Gunas and actions does not become attached to the actions. He who knows the truth about the classification of the Gunas and their respective functions understands that the alities as senseorgans move amidst the alities as senseobjects. Therefore he is not attached to the actions. He knows? I am Akarta -- I am not the doer. (Cf.XIV.23).
Contemporary scholarly and practical interpretations for modern seekers.
This interpretation draws on a specific tradition and may not represent the view of any single school. For authoritative guidance within a specific tradition, seek a qualified teacher.
Modern
# BG 3.28 — Commentary Translation
In contrast to the characteristics of the ignorant person described in the previous verse, Sri Krishna here reveals the perspective of the wise person, which is entirely opposite. In the actions of the wise, there is no place for attachment, because he knows that the mind alone expresses itself in the external world through action. This discernment remains ever awakened within him. Once this truth is understood clearly, the wise person comprehends that attraction and aversion, engagement and withdrawal, success and failure—all these belong to the mind alone. Therefore, for him, there remains no question of becoming attached to the fruits of action. Thus liberated from bondage, the wise person acts like a true athlete whose joy lies only in the play itself, not in winning points.
It is significant that Sri Krishna addresses Arjuna here as "mighty-armed one." This address recalls Arjuna's many accomplishments as a wielder of the bow. The term "mighty-armed" indicates that a truly courageous person is not one who merely slays a few enemies in battle, but rather one who tirelessly confronts the war constantly raging within the mind and achieves complete victory over attachments. Such a person alone is the true hero. One who, in the battlefield of action, establishes mastery over circumstances and performs deeds without surrendering to the arrows of attachments coming from all directions—such a person is the invincible and immortal warrior. Thereafter, laying down his weapons, he can sit in the chariot of mortal heroes and guide countless armies in every field of dharma. Such a person, who is a knower of truth, is called a tattva-vit—one established in the ultimate reality.