बुद्धियुक्तो जहातीह उभे सुकृतदुष्कृते।
तस्माद्योगाय युज्यस्व योगः कर्मसु कौशलम्।।2.50।।
कर्मजं बुद्धियुक्ता हि फलं त्यक्त्वा मनीषिणः।
जन्मबन्धविनिर्मुक्ताः पदं गच्छन्त्यनामयम्।।2.51।।
योगस्थः कुरु कर्माणि सङ्गं त्यक्त्वा धनञ्जय।
सिद्ध्यसिद्ध्योः समो भूत्वा समत्वं योग उच्यते।।2.48।।
Kaushalam refers to discretion in action. Why is it important?
Discretion in action helps one decide what is the right thing to do. We discussed the concepts of dharma, adharma, and swadharma. This also brings up the concept of free-will. Performing one’s work based on dharma is then worship (work is worship).
Samatvam refers to equanimity. Samatvam helps one ‘how to do one’s action’. We discussed the concepts of prasada-buddhi (accepting the results of the action as blessing from Isvara), how to let of attachments to the results of an action (phalam-tyatva) one can overcome raga-dveshas.
“karmasu kaushalam” & “samatvam yogah ucyate” capture the essence of karma yoga: Discretion in action performed with equanimity.