This verse is the monumental bridge between worldly action and spiritual liberation. Krishna drops the promises of Heaven and Earth from the previous verse. He tells Arjuna to make his mind equal (same kṛtvā) toward happiness and distress (sukha-duḥkhe), loss and gain (lābhālābhau), and victory and defeat (jayājayau). Having achieved this perfect equanimity, he commands: 'then engage in the battle' (tato yuddhāya yujyasva). By acting in this state of mind, he will absolutely never incur sin (naivaṃ pāpam avāpsyasi).