BG 14.19

14.19 न not? अन्यम् other? गुणेभ्यः than the Gunas? कर्तारम् agent? यदा when? द्रष्टा the seer? अनुपश्यति beholds? गुणेभ्यः than the alities? च and? परम् higher? वेत्ति knows? मद्भावम् My Being? सः he? अधिगच्छति,attains to.Commentary The Supreme Self is in no way contaminated by the alities. The liberated sage exclaims I am the witness of the alities. I am neither the enjoyer nor the doer. The alities form the motive power of all actions. I am beyond the Gunas. The Gunas alone are responsible for all actions. I am entirely distinct from the alities. I am pure consciousness. I cannot be touched by the alities. I am like the ether.When a man gets illumination or attains knowledge of the Self? when he realises that there is no agent except the Gunas which are themselves modified as the bodies? the senses and their objects? when he knows that it is the Gunas only that become the agent in all transformations? in all states and in all actions? and when he realises the Supreme Self Who is distinct from the Gunas? Who is the silent witness of the Gunas and their functions? he attains to My state (liberation)? i.e.? becomes identical with Me. He becomes a Gunatita? i.e.? one who has transcended the three Gunas.

— vedicscriptures · exposition · source ↗

One can transcend all the activities of the modes of material nature simply by understanding them properly by learning from the proper souls. The real spiritual master is Kṛṣṇa, and He is imparting this spiritual knowledge to Arjuna. Similarly, it is from those who are fully in Kṛṣṇa consciousness that one has to learn this science of activities in terms of the modes of nature. Otherwise, one’s life will be misdirected. By the instruction of a bona fide spiritual master, a living entity can know of his spiritual position, his material body, his senses, how he is entrapped, and how he is under the spell of the material modes of nature. He is helpless, being in the grip of these modes, but when he can see his real position, then he can attain to the transcendental platform, having the scope for spiritual life. Actually, the living entity is not the performer of different activities. He is forced to act because he is situated in a particular type of body, conducted by some particular mode of material nature. Unless one has the help of spiritual authority, he cannot understand in what position he is actually situated. With the association of a bona fide spiritual master, he can see his real position, and by such an understanding he can become fixed in full Kṛṣṇa consciousness. A man in Kṛṣṇa consciousness is not controlled by the spell of the material modes of nature. It has already been stated in the Seventh Chapter that one who has surrendered to Kṛṣṇa is relieved from the activities of material nature. For one who is able to see things as they are, the influence of material nature gradually ceases.

— vedicscriptures · exposition · source ↗