BG Chap 14 - How the soul attains liberation
The pure jīva filled with knowledge and bliss is not the agent of actions filled with sorrow. Actually, the living entity is not the performer of different activities. He is forced to act because he is situated in a particular type of body, conducted by some particular mode of material nature. When the jīva sees that action is being performed only by the three modes of nature, understanding that the soul is separate from this, and knowing the Supreme Lord, who is transcendental to the modes, he attains liberation. When he sees that he is endowed with body and senses made of the guṇas and thus understands that the doership of actions is fixed in the guṇas, not in the pure soul – because the motive for action is in the guṇas – he attains liberation. Agency caused by the guṇas is forbidden for the pure soul. But agency fixed in pure actions applies to the soul, and thus it is said here that the soul is the seer (the soul sees that actions are done only by the guṇas). For one who is able to see things as they are, the influence of material nature gradually ceases. This liberation is attaining the Lord’s nature (mad-bhāvam), which for the jñānīs is merging with the Lord, and for the devotees is supreme bhakti. It will be shown later (14.26) that one must still perform bhakti even after practicing jñāna to achieve liberation.