Design
समदुखसुख स्वस्थ समलोष्टाश्मकाञ्चन |
तुल्यप्रियाप्रियो धीरस्तुल्यनिन्दात्मसंस्तुति || 24||
मानापमानयोस्तुल्यस्तुल्यो मित्रारिपक्षयो |
सर्वारम्भपरित्यागी गुणातीत स उच्यते || 25||
Design

14.24-25
Those who are alike in happiness and distress; who are established in the self; who look upon a clod, a stone, and a piece of gold as of equal value; who remain the same amidst pleasant and unpleasant events; who are intelligent; who accept both blame and praise with equanimity; who remain the same in honor and dishonor; who treat both friend and foe alike; and who have abandoned all enterprises – they are said to have risen above the three
guṇas
.

Like God, the soul too is beyond the three
guṇas
. In bodily consciousness, we identify with the pain and pleasures of the body, and consequently vacillate between the emotions of elation and dejection. But those who are established on the transcendental platform of the self do not identify either with the happiness or the distress of the body. Such self-realized mystics do perceive the dualities of the world but remain unaffected by them. Thus, they become
nirguṇa
(beyond the influence of the
guṇas
). This gives them an equal vision, with which they see a piece of stone, a lump of earth, gold, favorable and unfavorable situations, criticisms and glorifications as all the same.