The Vedas have the three guṇas as their object. Be beyond the three guṇas, oh Arjuna, free from dualities, established in eternal truth, without concern for gain and protection, self-realized

The transcendence of Veda: traiguṇya-viṣayāḥ (that have for object the three guṇas — sattva, rajas, tamas). Veda is useful but within prakṛti (material nature).

To be nistraiguṇyaḥ (beyond the three guṇas) requires: nirdvandvaḥ (free from dualities — pleasure/pain, heat/cold), nitya-sattva-sthaḥ (established in eternal sattva, not the guṇa but the absolute reality), niryoga-kṣemaḥ (without anxiety for obtaining or protecting).

Ātmavān (possessor of oneself, self-realized) — the goal state where Veda is no longer needed as a guide.