yasya–He within whom; bhāvaḥ–the mentality; ahaṅkṛtaḥ–of considering oneself a doer; na–does not occur; yasya–and he whose; buddhiḥ–intelligence; na lipyate–is not attached to the fruits of actions; saḥ–such a person; hatvā api–even if he kills; imān lokān–the entire world; na hanti–he neither kills anyone; na nibadhyate–nor is he bound by action. [17]

He who is free from egoism (aversion to the Absolute), and whose intelligence is not implicated in worldly action—even if he kills the entire world, he neither kills nor is he bound by action.