BG 7.28

7.28 येषाम् of whom? तु but? अन्तगतम् is at the end? पापम् sin? जनानाम् of men? पुण्यकर्मणाम् of men of virtuous deeds? ते they? द्वन्द्वमोहनिर्मुक्ताः freed from the delusion of the pairs of opposites? भजन्ते worship? माम् Me? दृढव्रताः men steadfast in vows.Commentary By the performance of good deeds the heart is slowly purified Sattva increases Rajas and Tamas are gradually thinned out. The mind becomes serene and calm. The little selfarrogating personality slowly dies. You grow in spirituality. The divine flame becomes brighter and brighter. You become impersonal.Sin To forget ones identity with the Supreme Soul is the greatest sin. To see difference is sin. To take the body as the Self? to believe that this world is real is sin. Selfishness is sin. Egoism is sin. Ignorance is sin.Steadfast in vows The man steadfast in vows entertains a firm resolve I must realise the Self now I will not budge an inch from my seat till I attain Selfrealisation. He has the firm conviction that Brahman is the only Reality. This world is unreal. It is like a mirage. I can attain immortality and eternal bliss if I realise the Self only. There is not an iota of happiness in the sensual objects. Therefore the Lord says? Those persons of pure deeds worship Me steadfast in vows.

— vedicscriptures · exposition · source ↗

Those eligible for elevation to the transcendental position are mentioned in this verse. For those who are sinful, atheistic, foolish and deceitful, it is very difficult to transcend the duality of desire and hate. Only those who have passed their lives in practicing the regulative principles of religion, who have acted piously, and who have conquered sinful reactions can accept devotional service and gradually rise to the pure knowledge of the Supreme Personality of Godhead. Then, gradually, they can meditate in trance on the Supreme Personality of Godhead. That is the process of being situated on the spiritual platform. This elevation is possible in Kṛṣṇa consciousness in the association of pure devotees, for in the association of great devotees one can be delivered from delusion. It is stated in the Śrīmad-Bhāgavatam (5.5.2) that if one actually wants to be liberated he must render service to the devotees ( mahat-sevāṁ dvāram āhur vimukteḥ ); but one who associates with materialistic people is on the path leading to the darkest region of existence ( tamo-dvāraṁ yoṣitāṁ saṅgi-saṅgam ). All the devotees of the Lord traverse this earth just to recover the conditioned souls from their delusion. The impersonalists do not know that forgetting their constitutional position as subordinate to the Supreme Lord is the greatest violation of God’s law. Unless one is reinstated in his own constitutional position, it is not possible to understand the Supreme Personality or to be fully engaged in His transcendental loving service with determination.

— vedicscriptures · exposition · source ↗