3.32 But those who carp at My teaching and do not practise it, deluded of all knowledge, and devoid of discrimination, know them to be doomed to destruction.

3.31-32 Ye Me etc. Ye tvetat etc. Taking shelter in this doctrine whosoever performs any action, it does not bind him. On the other hand those, who have no faith is this knowledge, are lost totally; for, they are constantly socked in the fear of birth, death etc.

3.32. But those who, finding fault with this teaching of Mine, do not act according to it—know them to be deluded in all knowledge, devoid of discrimination, and as good as lost. Commentary: The word 'but' is used here to distinguish those who do not follow the principle described in the thirtieth verse, after having described the benefit for those who follow it in the thirty-first verse. Just as all selfish people in the world desire that they alone should obtain all objects and they alone should gain profit, similarly, to think that God desires that all actions be offered to Him alone and He alone be accepted as the Lord—is to impute fault upon God. To think, "How will worldly work proceed without desire? Complete renunciation of attachment is impossible; it is impossible to be free from passions like attraction and aversion"—is to impute fault upon God's 'teaching'. Those humans who are desirous of enjoyment and accumulation, who consider objects like the body as their own and for themselves, and who perform all actions only for themselves, do not act according to God's teaching. 'Deluded in all knowledge'—Those who do not follow God's teaching remain infatuated with all kinds of worldly knowledge (sciences, arts, etc.). They remain engrossed in inventions like the motor car, aeroplane, radio, television, etc., in knowing their skill and craftsmanship, and in making new inventions. They remain engaged in arts and crafts like sailing on water, building houses, painting, etc.; in acquiring knowledge of mantras, tantras, yantras, etc., and in displaying various wonders through them; in acquiring knowledge of languages, scripts, customs, food and drink, etc., of different countries. Their conviction is that whatever exists is only this (Gita 16.11). Such people are described here as deluded in all knowledge. 'Devoid of discrimination'—In those humans who do not follow God's teaching, there is no knowledge (discernment) of spiritual matters either, such as real and unreal, essence and non-essence, righteousness and unrighteousness, bondage and liberation, etc. They lack consciousness; they remain unconscious like animals. They are foolish persons with futile hopes, futile actions, and futile knowledge, with agitated minds—'vain are their hopes, vain are their actions, vain is their knowledge, and senseless are they' (Gita 9.12). 'Know them to be lost'—Even after obtaining a human body, those who do not act according to God's teaching should be considered as good as lost. The implication is that they will remain caught in the cycle of birth and death. In human life, the possibility of liberation remains until the final moment (Gita 8.5). Therefore, those who do not follow God's teaching in the present may also follow it in the future due to the influence of holy company, etc., whereby they can attain liberation. However, if the disposition of those humans remains in the future as it is in the present, then they should be considered as good as lost (due to being deprived of attaining God). For this reason, God has used the words 'know them to be lost' for such people. A human who does not follow God's teaching performs all actions with attachment or aversion. Both attachment and aversion are great enemies of man—'for they are his two great enemies' (Gita 3.34). Objects and actions, being perishable, do not remain forever, but by performing actions with attachment and aversion, man becomes bound by identification, possessiveness, and desire and repeatedly attains lower species and hells. That is why God has said to consider such people as good as lost. In both the thirty-first and thirty-second verses, God has said that humans who follow His principle become free from the bondage of karma, and those who do not follow it meet with downfall. This implies that whether a human believes in God or not, God has no insistence on that; however, he must certainly follow God's teaching (principle)—in this lies God's command. If he does not do so, his downfall is certain. However, if a spiritual aspirant, believing in God, practices His teaching, then God will give Himself to him. But if, without believing in God, he merely practices His teaching, then God will deliver him. The implication is that one who believes in God attains 'love', and one who follows God's teaching attains 'liberation'. Connection: Why does a human meet with downfall by not acting according to God's teaching? God gives the answer to this in the following verse.