samaṁ paśyanhi sarvatra samavasthitamīśvaram | na hinastyātmanātmānaṁ tato yāti parāṁ gatim ||13.28 ||
Because of seeing the Lord as the same, as the one who obtains in the same form everywhere, he doesn’t destroy himself by himself. Therefore, he reaches the ultimate end.
When Lord Krsna says the one who see the fact doesn’t destroy himself by himself, means those who don’t see are spiritual suicidal, because limitless ātmā is present all the time, but our sight keep looking outward for fulfilling the lack which has never been there. In this condition ātmā is as good as not exist, therefore it is said as being killed. And also because of ignorance person think that the body is oneself, thus by not pursuing moksa, one will keep going through cycle of death and birth, then one is said to be killing one’s self (body) again and again.
This kind of statement seems a bit too harsh, since being ignorance about oneself is not of our choice. This is the law of creation. But when this kind of statement is stated by śruti, it serves the purpose of glorification spiritual pursuit. This is called nahi ninda nyaya, a logic of putting down one aspect with the purpose of glorification another aspect, where putting down itself is not the main purpose. And that glorification itself is working as encouragement for those who have opportunity to gain ātmā-jñānam, not to waste their precious human life for worldly pursuit which is mityā, hooked us up into this endless cycle of samsāra.
prakṛtyaiva ca karmāṇi kriyamāṇāni sarvaśaḥ |
yaḥ paśyati tathātmānam akartāraṁ sa paśyati ||13.29||
He who sees that by prakṛti alone actions are being performed in all ways, and so too, (he who sees) the self as a non-doer, he alone sees.
“The one who see the truth even though engaged in activities, he is not born again” (verse 13.23), means that he is not the agent of the doing. This verse 13.29 is explaining even though activities are done, but the wise person doesn’t get the results of action due to non-doership.
In chapter 4-18, Lord Krsna said “the one who sees actionlessness in action and action in actionlessness is wise among human being.” How can there is actionlessness in action? Let us understand further what action which we called karma here. What to be done and not to be done are considered karma. For example when viddhi - injunction of śruti say that, “may one not drink alcohol” it is prohibited action and “sandhyavandana is action to be done by those who have initiated in sacred thread” as enjoined action, these all with reference to karma, either do it or not do it.
When I perform an action, there is a notion “I am the doer”. Ahankāra is involved, therefore I am also the enjoyer. All actions, doing or not doing all involve body-mind-sense-complex, desire and I-ness, thus it is centred on myself. Which self? The self which taking this body-mind-sense-complex as me, which is ahankāra. How about ātmā? Ātmā neither does any action (since changeless, there is no action can be done) nor impels anything to act (since there is no real connection between ātmā and prakrti). The problem is that we superimpose the doership on the ātmā. Karma is accomplished only by the self which is conditioned. But I am not conditioned by any attributes, therefore I am non-doer.
When one owned a non-doer nature of oneself, one sees all actions are performed by prakrti alone, hence the result also goes to prakrti. Therefore when one sees this truth, one just carries this body along in harmony to its prarabdha-karma, seeing inaction in action and action in inaction.