Whoever sees inaction in action and action in inaction, he is wise among men, he is united, the doer of all action.

The culminating verse on correct vision. Seeing akarma in karma — physical action is karmic inaction because it generates no seeds.

Seeing karma in akarma — apparent inactivity may be intense mental action. Buddhimān — endowed with discernment — perceives this paradox. Yuktaḥ — united — indicates realization. Kṛtsna-karma-kṛt — doer of all action — is paradoxical: only by acting totally without attachment does one truly act.