Having described the monumental task of repeatedly creating and annihilating billions of universes, Krishna reveals His internal state regarding this work. He addresses Arjuna (dhanañjaya) and declares that none of these colossal cosmic activities (tāni karmāṇi) entangle or bind Him (na ca māṃ nibadhnanti). Why? Because He remains completely unattached (asaktaṃ) to the actions, situated perfectly as an impartial, neutral witness (udāsīna-vad āsīnam).