।।2.40।। इह कर्मयोगे न अभिक्रमनाशः अस्ति। अभिक्रम आरम्भः नाशः फलसाधनभावनाशः। आरब्धस्य असमाप्तस्य विच्छिन्नस्य अपि न निष्फलत्वम्। आरब्धस्य विच्छेदे प्रत्यवायः अपि न विद्यते। अस्य कर्मयोगाख्यस्य स्व धर्मस्य स्वल्पांशः अपि महतो भयात् संसारभयात् त्रायते। अयम् अर्थः पार्थ नैवेह नामुत्र विनाशस्तस्य विद्यते। (गीता 6।40) इति उत्तरत्र प्रपञ्चयिष्यते।अन्यानि हि लौकिकानिवैदिकानि च साधनानि विच्छिन्नानि न हि फलप्रसवाय भवन्ति प्रत्यवायाय च भवन्ति।काम्यकर्मविषयाया बुद्धेः मोक्षसाधनभूतकर्मविषयां बुद्धिं विशिनष्टि
2.40 Here, in Karma Yoga, there is no loss of 'Abhikrama' or of effort that has been put in; 'loss' means the loss of efficacy to bring about the fruits. In Karma Yoga if work is begun and left unfinished, and the continuity is broken in the middle, it does not remain fruitless, as in the case of works undertaken for their fruits. No evil result is acired if the continuity of work is broken. Even a little of this Dharma known as Karma Yoga or Niskama Karma (unselfish action without desire for any reward) gives protection from the great fear, i.e., the fear of transmigratory existence.
The same purport is explained later thus: 'Neither in this world nor the next, O Arjuna, there is annihilation for him' (6.40). But in works, Vedic and secular, when there is interruption in the middle, not only do they not yield fruits, but also there is accrual of evil.
Now, Sri Krsna distinguishes the Buddhi or mental disposition concerned with those acts which constitute a means for attaining release from those which are concerned with the acts meant for gaining the desired objects:
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