Srimad Bhagavad-Gita :
Chapter-5. ( Karma-sanyasa-yogam )
Slokam-7. ( One who works in devotion, who is a pure soul, and who controls his mind and senses, is dear to everyone, and everyone is dear to him. Though always working, such a man is never entangled. )
yogayukto visuddhatma vijitatma jitendriyah,
sarvabhutatmabhutatma kurvannapi na lipyate.
So the manner in which karma yoga or prescribed Vedic activities without desire is being explained by Lord Krishna. The Supreme Lord is present as paramatma or the omnipresent soul in all naturally conceived beings. One who attains perception of the Supreme Being within becomes aware the Supreme Being's presence in all beings and thus becomes dear to all beings. This is emphasised by the words sarva bhutama which means all beings love such a person as they love themselves.
Considering the Supreme Lord Krishna as the indwelling consciousness within the heart of all beings is the primary form of equanimity and knowing that all beings are under His control is knowing Him as the Supreme Being. In the Agni Purana it states: That one who knows the Supreme Lord is the indwelling consciousness within all beings has the understanding that He is the all pervading Lord of all beings.
Although by the application of karma yoga or prescribed Vedic activities without desiring rewards one may realise the Brahman or spiritual substratum pervading all existence. Still any actions performed after this may still keep one in bondage. Apprehending such a doubt Lord Krishna specifies that one who is pure in mind, who controls the senses and has realised the atma or soul and see that the atma resides in all living beings is able to perform no actions or countless actions and is not bound by any actions whether as an example for others or one's natural functions.
One who performs karma yoga or prescribed Vedic activities without desire for rewards is the one who factually fulfils the sacred canons of the Vedic scriptures which are actually the method of worshipping the Supreme Lord. By such worship one becomes visuddhatma or of purified intelligence and is vijitatma or of controlled mind being absorbed in such worship and by this absorption one is jitendriyah or of restrained senses. Such a person is sarva-bhutama or one who realising their own atma or soul and perceiving the atma in all beings as being the same atma existing within unlimited variegated forms. Such a person views all beings not by the manifest forms they exhibit in their lifetime; but rather the intrinsic nature of the eternal atma within which is the essential nature of all embodied beings. A person situated in this consciousness is never infatuated or deluded by the erroneous idea of thinking that a temporary material substance can ever by equated to the eternal soul. Such a person due to this understanding is never bound by actions although performing activities and in a relatively short time achieves atma tattva or realisation of the soul. As karma yoga has been declared to be easy to perform and soon to reach fulfilment, the means required to enable one to accomplish it Lord Krishna describes next.
To be continued ....