Srimad BhagavadGita

This śloka is a continuation of the previous śloka where Kṛṣṇa was instructing Arjuna about the means to achieve the soul state. Kṛṣṇa continues to convince Arjuna on why he must endure these contacts with the sense objects that result in pleasure and pain. “O best among men, one who perceives pleasure and pain caused by contact with the sense objects alike and whose mind is not distressed by them, such a steadfast person alone is eligible for liberation.”

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yaṃ hi puruṣaṃ na vyathayanti (Such a person is not distressed)

yaṃ hi puruṣaṃ (Such a person) Kṛṣṇa used these word to indirectly convey to Arjuna that he did not have

such an equipoised state. The derivation for the word puruṣa is puri sete iti puruṣaḥ (As he resides in the

body, he is called Puruṣa).

na vyathayanti The greatness of such a Puruṣa is that in spite of residing in the body, the contacts

with the objects of the senses do not disturb his mind. It is not the case that he does not bother about the

pain and pleasure caused by them since they are unavoidable. The actuality is that, these do not bother him

with the nagging questions like, 'Why did this happen to me? It should not have happened to me.'

puruṣarṣabha Arjuna was addressed by Kṛṣṇa as puruṣarṣabha (best among puruṣas) in this śloka

though he was not such a puruṣa. The possible reasons could be,

1)To inspire Arjuna to act as prescribed and become such a Puruṣa. 

2)Just as a fool is addressed as an intellectual in a jovial manner, Kṛṣṇa was addressing Arjuna as puruṣarṣabha to convey to him that, someone like him who was unable to endure pain could not attain liberation.

sama duḥkha sukhaṃ dhīraṃ (one who perceives pleasure and pain in a similar way, one to whom intolerable grief and pleasure appear alike, such a dhīra) With these words Kṛṣṇa told Arjuna why he was unable to overcome his distress and how to overcome it.

sama duḥkha sukhaṃ Just as one swallows a bitter pill to get cured of a disease or crosses oceans with

great effort to gather wealth, a kṣatriya must fight the war as his prescribed duty and also his means to

liberation, considering both pleasure and pain caused by fighting the battle equally favourable for him,

knowing very well that these experiences are both similar in nature which will exhaust his pāpam (resultant

reaction of wrong act) and puṇyam (resultant reaction of good act), both being obstructions in the

attainment of liberation. Just as those bound by gold chains and iron chains would rejoice equally when freed

from either of them, he treats pleasure and pain both alike. He is able to maintain such a state as he is a

dhīra. 

dhīraṃ Scriptures describe a dhīra as, vikāra-hetau sati vikriyante yeṣāṃ na cetāṃsi ta eva dhīrāḥ

(Though pleasure and pain cause changes in the state of mind, one who maintains his mental sanity through

them is a dhīra). He who performs the duties prescribed for his class as his means for liberation, without

bothering about the pleasure and pain that come his way and without desire for the fruit of his actions, such

a puruṣa alone can attain liberation. Unlike Arjuna who wanted to back off from his duty of fighting the war

fearing the pain that the weapons would cause.

amṛtatvāya kalpate (Is eligible for liberation) It was not possible for someone like Arjuna, who could not tolerate pain, to attain liberation. As the soul is eternal, it is a must for a seeker of liberation to cultivate such tolerance.