Equal in honor and dishonor, equal toward the sides of friend and enemy, renouncing all undertakings — he is said to be transcended the qualities.

The guṇātīta transcends even social distinctions of mitra (friend) and ari (enemy). This is not the absence of relationship but freedom from partiality based on personal preference.

Sarva-ārambha-parityāgī — renouncing all undertakings — does not mean inaction but renunciation of agency and attachment to results. Actions continue, but identification ceases.

Sa ucyate — he is said to be — this is the definition of guṇātīta. These qualities constitute the state of transcendence.