etāny api tu karmāṇi
saṅgaṁ tyaktvā phalāni ca
kartavyānīti me pārtha
niścitaṁ matam uttamam
etāni—all this; api—certainly; tu—must; karmāṇi—activities; saṅgam—association; tyaktvā—renouncing; phalāni—results; ca—also; kartavyāni—as duty; iti—thus; me—My; pārtha—O son of Pṛthā; niścitam—definite; matam—opinion; uttamam—the best.
All these activities should be performed without any expectation of result. They should be performed as a matter of duty, O son of Pṛthā. That is My final opinion.
Although all sacrifices are purifying, one should not expect any result by such performances. In other words, all sacrifices which are meant for material advancement in life should be given up, but sacrifices that purify one's existence and elevate one to the spiritual plane should not be stopped. Everything that leads to Kṛṣṇa consciousness must be encouraged. In the Śrīmad-Bhāgavatam also it is said that any activity which leads to devotional service to the Lord should be accepted. That is the highest criterion of religion. A devotee of the Lord should accept any kind of work, sacrifice, or charity which will help him in the discharge of devotional service to the Lord
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