।।2.39।।संख्या बुद्धिः बुद्ध्यावधारणीयम् आत्मतत्त्वं सांख्यम्। ज्ञातव्ये आत्मतत्त्वे तज्ज्ञानाय या बुद्धिः अभिधेया न त्वेवाहम् (गीता 2।12) इत्यारभ्यतस्मात् सर्वाणि भूतानि (गीता 2।30) इत्यन्तेन सा एषा अभिहिता। आत्मज्ञानपूर्वकमोक्षसाधनभूतकर्मानुष्ठाने यो बुद्धियोगो वक्तव्यः स इह योगशब्देन उच्यतेदूरेण ह्यवरं कर्म बुद्धियोगात् (गीता 2।49) इति हि वक्ष्यते। तत्र योगे या बुद्धिः वक्तव्या ताम् इमाम् अभिधीयमानां श्रृणु यया बुद्ध्या युक्तः कर्मबन्धं प्रहास्यसि। कर्मणा बन्धः संसारबन्ध इत्यर्थः।वक्ष्यमाणबुद्धियुक्तस्य कर्मणो माहात्म्यम् आह
2.39 'Sankhya' means 'intellect,' and the truth about the Atman, which is determinable by the intellect, is 'Sankhyam'. Concerning the nature of the self which has to be known, whatever Buddhi has to be taught, has been taught to you in the passage beginning with, 'It is not that I did not exist' (II.12) and ending with the words, 'Therefore, you shall not grieve for any being' (II.30). The disposition of mind (Buddhi) which is reired for the performance of works preceded by knowledge of the self and which thus constitutes the means of attaining release, that is here called by the term Yoga. It will be clearly told later on, 'Work done with desire for fruits is far inferior to work done with evennes of mind' (II. 49). What Buddhi or attitude of mind is reired for making your act deserve the name of Yoga, listen to it now. Endowed with that knowledge, you will be able to cast away the bondage of Karma. 'Karma-bandha' means the bondage due to Karma i.e., the bondage of Samsara.
Now Sri Krsna explains the glory of works associated with the Buddhi to be described hereafter:
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