Chapter 3 · Verse 16

न तस्य कश्चिद्धर्मोऽस्ति नाधर्मो नापि मोक्षणम्

na tasya kaścid dharmo'sti nādharmo nāpi mokṣaṇam

For the realized one, the moral categories of dharma and adharma no longer apply, and mokṣa is equally irrelevant. Heaven and liberation are not states to be attained by the self, because the self is not a traveler in time. There is no bondage anywhere for such a one. The verse does not license unethical conduct; it describes the standpoint from which the very framework of merit, demerit, and spiritual progress has been transcended. Peace is not the reward of virtue but the nature of the ātman itself.