Verse 42

अन्तःसंसक्तिनिर्मुक्तो जीवो मधुरवृत्तिमान् ।बहिःकुर्वन्नकुर्वन्वा कर्ता भोक्ता न हि क्वचित्

In plain words

A jīva freed from inner attachment, of a sweet disposition, whether acting outwardly or not acting, is never at all either agent or enjoyer.