Tatpada

p. 245

इदानीं विद्वदविद्वदपेक्षया कर्मणां फलवैषम्यमाह—

In plain words

Now, taking the one who knows and the one who does not as his two terms, he states how unevenly actions bear their fruit—

Now, with reference to the knower and the non-knower, he states the disparity in the fruits of actions—