O conqueror of wealth, those actions do not bind Me, for I remain indifferent, unattached, like one who sits without being involved in them.

Kṛṣṇa answers a possible objection: if the Lord is the creator of all, does He not become contaminated by action? The answer is udāsīna-vat — like an indifferent witness.

Udāsīna — literally “sitting apart” — describes the Lord’s attitude. He grants freedom to nature to act (prakṛti does everything, says Sāṅkhya), but without becoming entangled in the results.

Asaktaṃ — unattached — is the attitude that the yogī must emulate. Act, but without identifying with the results. This is the heart of Karma Yoga applied to the Lord Himself.