Krishna expands on the absolute freedom of the sage mentioned in verse 17. For this liberated person, there is no purpose or gain to be achieved by doing work (naiva tasya kṛtenārtho), nor is there any sin or loss incurred by not doing work (nākṛteneha kaścana). Furthermore, among all living beings (sarva-bhūteṣu), from a tiny ant up to the highest creator-god (Brahma), the sage has zero dependence on anyone for anything (na ca kaścid artha-vyapāśrayaḥ).