Bhagavad Gita, Chapter 14, Verse 25

मानापमानयोस्तुल्यस्तुल्यो मित्रारिपक्षयोः । सर्वारम्भपरित्यागी गुणातीतः स उच्यते

mānāpamānayostulyastulyo mitrāripakṣayoḥ | sarvārambhaparityāgī guṇātītaḥ sa ucyate

Translation

The same in honour and disgrace, the same towards friends and enemies, abandoning all undertakings — he is said to have crossed beyond the guṇas.

— Alladi Mahadeva Sastri

Word meanings

mānāpamānayoḥ
in honour, and, in dishonour, and
tulyaḥ
equal
tulyaḥ
equal
mitrāripakṣayoḥ
of the friend, and, of the enemy, in the sides
sarvārambhaparityāgī
(of) all, of undertakings, the abandoner
guṇātītaḥ
the qualities, crossed
saḥ
he
ucyate
is called

Śaṅkarācārya's commentary

"The same": unaffected. Though neutral from their own standpoint, some appear to others as if they were on the side of friends or on the side of foes; but this man appears to be the same to friends and foes. He renounces all actions, productive of visible and invisible results, except those which are necessary for the bare maintenance of the body.