Verse
मानापमानयोस्तुल्यस् तुल्यो मित्रारिपक्षयोः ।सर्वारम्भपरित्यागी गुणातीतः स उच्यते ॥
mānāpamānayostulyas tulyo mitrāripakṣayoḥsarvārambhaparityāgī guṇātītaḥ sa ucyate
He who regards happiness and suffering alike, gold and mud and stone as of equal value, to whom the pleasant and the unpleasant, praise and blame, honour and insult, the faction of his friends and the faction of his enemies are equal things; who is steadfast in a wise imperturbable and immutable inner calm and quietude; who initiates no action (but leaves all works to be done by the gunas of Nature) – he is said to be above the gunas.
Gītā 14·25