तव च इयत् निरर्गलं स्वातन्त्र्यम् इत्याहकुकर्मापि यमुद्दिश्यदेवं स्यात्सुकृतं परम् ।सुकृतस्यापि सौकृत्यंयतोऽन्यत्र न सोऽसि भोः ॥ ६७ ॥देवः - क्रीडादिपरः परमेश्वर एव अहं सर्वमिदं करोमि इति धिया क्रियमाणं कुत्सितं निषिद्धमपि कर्म सुकृतं, यत्तु अश्वमेधादि सुकृतमपि फलाभिलाषमुषितमानसतया क्रियते तत् कुकर्म इति भगवदभेदभावनाभावाभावाभ्यां यत् करणं तदेव सुकृतदुष्कृतयोः वास्तवं लक्षणं, सोऽसि भोः इत्यनेन अनुत्तरं पारमेश्वरं स्वरूपं सोल्लसात्माभिमुखीभावेन विमृशति ॥ ६७ ॥
In plain words
And so unbarred is Your freedom; so he says: That God, aiming at whom even an evil deed would be the highest good deed, and apart from whom even a good deed has no goodness: O, You are He! A deed done with the thought ‘I am the God, that is, the Supreme Lord Himself, intent on play and the rest, and I do all this’, even if it is base and forbidden, is a good deed; but even a good deed such as the horse sacrifice, when it is done with a mind robbed by longing for its fruit, is an evil deed. So the doing that comes from the presence and the absence of meditation on non-difference from the Lord is itself the true mark of good and evil deeds. By ‘O, You are He’ he reflects on the anuttara own form of the Supreme Lord, turning towards it with a Self that wells up.