When the seer sees no other agent than the qualities, and knows what is beyond the qualities, he attains My being.

The draṣṭṛ — seer — recognizes that all activity belongs to the guṇas of prakṛti. The Self is akartā — non-doer — merely witnessing the play of nature.

Guṇebhyaḥ param — beyond the qualities — is the guṇātīta state, transcendence of the three guṇas and their binding influence.

Mad-bhāvam adhigacchati — attains My being. This is sādharmya — identity of nature with the Divine — not absorption but participation in the Supreme.