The ātman is declared free from conceptual division (nirvikalpa), formless (nirākāra), without qualities (nirguṇa), and untainted (nirañjana). If there is nothing to gain or lose, nothing to accept or reject, then who is left to practice? This verse in chapter 3 is aimed at the subtle seeker who has renounced the gross world but still hopes for a spiritual achievement. The teaching is that every possible distinction belongs to the one who identifies with the body-mind; the self is untouched by all of them.