Bhagavad Gita: Chapter 14, Verse 24-25

समदु:खसुख: स्वस्थ: समलोष्टाश्मकाञ्चन: |
तुल्यप्रियाप्रियो धीरस्तुल्यनिन्दात्मसंस्तुति: || 24||
मानापमानयोस्तुल्यस्तुल्यो मित्रारिपक्षयो: |
सर्वारम्भपरित्यागी गुणातीत: स उच्यते || 25||

sama-duḥkha-sukhaḥ sva-sthaḥ sama-loṣhṭāśhma-kāñchanaḥ
tulya-priyāpriyo dhīras tulya-nindātma-sanstutiḥ

mānāpamānayos tulyas tulyo mitrāri-pakṣhayoḥ
sarvārambha-parityāgī guṇātītaḥ sa uchyate

sama—alike; duḥkha—distress; sukhaḥ—happiness; sva-sthaḥ—established in the self; sama—equally; loṣhṭa—a clod; aśhma—stone; kāñchanaḥ—gold; tulya—of equal value; priya—pleasant; apriyaḥ—unpleasant; dhīraḥ—steady; tulya—the same; nindā—blame; ātma-sanstutiḥ—praise; māna—honor; apamānayoḥ—dishonor; tulyaḥ—equal; tulyaḥ—equal; mitra—friend; ari—foe; pakṣhayoḥ—to the parties; sarva—all; ārambha—enterprises; parityāgī—renouncer; guṇa-atītaḥ—risen above the three modes of material nature; saḥ—they; uchyate—are said to have

sama-duhkha-sukhah sva-sthah sama-loshtashma-kanchanah
tulya-priyapriyo dhiras tulya-nindatma-sanstutih

manapamanayos tulyas tulyo mitrari-pakshayoh
sarvarambha-parityagi gunatitah sa uchyate

Translation

BG 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.

Commentary

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.