Transcending (atītya) these three modes (guṇān etān trīn), which arise from the body (deha-samudbhavān), the embodied soul (dehī) can become free (vimukto) from the distresses of birth, death, and old age (janma-mṛtyu-jarā-duḥkhair), and can experience deathlessness (’mṛtam aśnute). (BG 14.20) This prompts Arjuna to ask the following three pertinent questions.

(i) What are the symptoms (kair liṅgais) by which one is known to be (bhavati) transcendental (atīto) to these three modes (trīn guṇān etān)?

(ii) What is the conduct (kim-ācāraḥ) of such a successful transcendentalist?

(iii) Most importantly, what is the process (kathaṁ caitāṁs) by which one can transcend the three modes of nature (trīn guṇān ativartate)? (BG 14.21)

Krishna gives a clear and concise response. One who does not hate (na dveṣṭi) illumination (prakāśaṁ), endeavor (pravṛttiṁ ca), and even delusion (moham eva ca) when they grow (sampravṛttāni) or long for them when they disappear (na nivṛttāni kāṅkṣati), who is situated (āsīno) as if indifferent (udāsīna-vad), who is unmoved by the modes (guṇair yo na vicālyate) knowing that the modes alone are active (guṇā vartanta ity evaṁ), who is firmly situated without wavering (yo ’vatiṣṭhati neṅgate), who is situated in the self (sva-sthaḥ), equally disposed toward happiness and distress (sama-duḥkha-sukhaḥ), equally disposed toward stone and gold (sama-loṣṭāśma-kāñcanaḥ), who is steady (dhīras) in the face of desirable and undesirable events (tulya-priyāpriyo), equally disposed toward praise and blame (tulya-nindātma-saṁstutiḥ), equally disposed toward honor and dishonor (mānāpamānayos tulyas), equally disposed toward friends and enemies alike (tulyo mitrāri-pakṣayoḥ), and who is a renouncer in all material endeavors (sarvārambha-parityāgī) – such a person is said to have transcended the modes of nature (guṇātītaḥ sa ucyate). (BG 14.22-25)

And (ca), how does one develop these aforementioned qualities? One (yo) who serves (sevate) Krishna (māṁ) with unadulterated (avyabhicāreṇa) bhakti yoga (bhakti-yogena) transcends the modes of material nature completely (sa guṇān samatītyaitān) and comes (kalpate) to the stage of Brahman [spiritual perfection] (brahma-bhūyāya). (BG 14.26) But, what is the relationship between Brahman and Krishna because of which pure devotional service to Krishna awards one the qualities of Brahman realization? Krishna points out that He is, in fact, the basis and shelter for Brahman.

Krishna (aham) is indeed (hi) the foundation (pratiṣṭhā) of the immortal and imperishable (amṛtasyāvyayasya ca) Brahman (brahmaṇo), as well as (ca), of the eternal dharma (śāśvatasya ca dharmasya) and ultimate happiness (sukhasyaikāntikasya). (BG 14.27)