These actions also, however, abandoning attachment and fruits, should be performed — thus is My determined and supreme opinion, oh Pārtha.

Crucial qualification: saṅgaṃ tyaktvā phalāni ca — abandoning attachment (saṅga) and fruits (phala). The actions should be performed (kartavyāni), but without conditions.

Niścitaṃ matam uttamam — opinion (matam) determined (niścita) and supreme (uttama). The final synthesis: action without attachment, not inaction. This is pure karma-yoga.