Raising Arjuna’s vision above material profit-loss considerations (02.38), Krishna explains that spiritual knowledge needs to be translated into a state of spiritual connectedness (02.39). The underlying attraction toward the spiritual is ever-lasting and never-decreasing (02.40); it is attainable only to those focused on the spiritual, not to those distracted by the material (02.41).

Material distractions can come even from religious texts such as the Vedas with their promises of heavenly delights (02.42-43). As those allured by such promises can’t find spiritual happiness (02.44), Arjuna needs to transcend the Vedas and become situated in his innermost self (02.45). In doing this, will he be flouting the Vedas? Not at all, he will be fulfilling their ultimate purpose — just as reaching a river provides us with everything provided by various wells (02.46). To be self-situated, Arjuna needs to focus on his duty, while being detached from its results (02.47). Such detached dutifulness, coupled with inner equanimity, is the essence of yoga — it will lead him to ultimate liberation (02.47-51). Stressing the importance of this guideline [known broadly as karma-yoga], Krishna asserts that other guidelines, even if coming from the Vedas, will only entrap Arjuna’s intelligence in a forest of delusion (02.52). Better that he strive to be spiritually purposeful and thus become immune to material enticements (02.53).

Intrigued by Krishna’s description of these evolved spiritualists, Arjuna desires to know more about them: their characteristics, their speech, and their approaches to both sensory withdrawal from the world and sensory engagement in the world (02.54). Krishna begins with their defining characteristic: they turn away from external indulgences and delight in the self (02.55). Moving on to their speech, Krishna asserts that their inner happiness manifests as outer steadiness (02.56) — they don’t praise material pleasures or condemn material problems (02.57). Answering Arjuna’s third question about sensory withdrawal, Krishna states that spiritual seers are like tortoises who withdraw their limbs into their bodies (02.58). Despite such withdrawal, the desire for pleasure still remains inside them, keeping them restless (02.59). Eventually, that desire drags them into sensuality, overpowering their insights and endeavors (02.60). To avoid such falls, they need to complement sensual restraint with focus on the divine, which provides inner satisfaction (02.61). If they dwell on worldly objects instead, they will be propelled by such contemplation toward infatuation, obsession, stupefaction and eventually self-destruction (02.62-63)

Addressing Arjuna’s fourth question about sensory engagement, Krishna outlines a two-pronged approach: putting aside personal attachments and aversions, and aligning with time-honored spiritual wisdom (02.64). By such purposeful action, Arjuna can attain spiritual purity, intellectual clarity and release from misery (02.65). The key is inner spiritual connectedness; without it, Arjuna won’t have clarity or composure, leave alone happiness (02.66). He can be pulled away from spiritual connectedness by even one sensual temptation, just as a boat can be swept away by one stormy wave (02.67). Vigilant sense control is therefore a characteristic of the wise (02.68) — even if it places such wise spiritualists in radical opposition to materialists, just as day is opposed to night (02.69). By their spiritual connectedness, the wise become like an ocean, unaffected by the inflow of sensual desires, which are like rivers (02.70). When they are thus dispassionately engaged, they attain sublime inner peace (02.71). Being spiritually situated, they remain free from worldly bewilderments — being thus situated at death, they attain the ultimate spiritual liberation (02.72).