For the knower of the Self there is neither virtue (dharma) nor vice (adharma), and no mokṣa either. Neither heaven nor liberation are states that belong to him. For him there is no bondage anywhere; he is eternally free. This verse pushes the teaching beyond conventional morality and spiritual aspiration: even liberation is a concept that applies only to one who imagines himself bound. Once the Ātman is known, all such opposites lose their hold.