Bhagavad Gita: Who is intelligent among Men (Bhagavad Gita, Text 18, Ch 4, Transcendental Knowledge)

Karmany akarma yah  pasyed
Akarmani ca karma yah
Sa buddhiman manusyesu
Sa yuktah krtsna-karma-krt
(Bhagavad Gita, Text 18, Ch 4, Transcental Knowledge)

Meaning: One who sees inaction in action, and action in inaction, is intelligent among Men, and he is in the transcendental position, although engaged in all sorts of activities.

*** A person acting in Divine consciousness is naturally free from the bonds of karma. His activities are all performed  for divine, therefore he does not enjoy or suffer any of the  effects of work. Consequently he is intelligent in human society, even though  he is engaged  in all sorts of activities for divine. Akarma means without reaction to work. Because everything is done  for divine, he enjoys  only transcendental happiness in the discharge of this service. Those who are engaged in this process are known to be without desire for personal sense gratification. The sense of eternal  servitorship to divine makes one immune to all sorts of reactionary elements of work.    

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