Krishna says that actions do not taint him nor does he have a longing for fruits of action. He also says that whoever realises him is thus not bound by actions (4.14). This reinforces Krishna’s words (2.47) that we have right over karmas (actions) but not over karmaphal (fruits of action).
As Paramatma, even he follows the same. Krishna tells us (4.13) that he is the non-doer even though he created various divisions among humans, hinting at the absence of kartapan (sense of doer-ship).
He further said that liberated souls in ancient times acted with this understanding of his transcendental nature. He suggests that we perform our duty, following in their footsteps (4.15).
In the normal course of our lives, we perform karmas to obtain karmaphal. However, when we are told to drop karmaphal, we tend to drop karmas as well. Krishna here reveals a completely different paradigm for renunciation where he advises that we continue doing karmas, but by dropping attachment to both karmaphal and kartapan. His advice to Arjun to fight the war, which is just another karma, should be seen in this context.
It is a difficult task to consciously drop kartapan in our actions. But all of us often act without ‘kartapan' when we are deeply involved in activities like dancing, painting, reading, teaching, gardening, cooking, sports and even surgery. This state of mind has been called a state of ‘flow’ in modern psychology. The essence is to recognise such beautiful moments and to keep expanding them in all walks of life with the realisation that the universe will resonate with our efforts.
Life in itself is a joy and a miracle. It doesn't need kartapan or karmaphal to make it complete. We attain liberation from bondage of action when we drop both kartapan and karmaphal and become one with Paramatma.
Source - Daily World