मानापमानयोस्तुल्यस्तुल्यो मित्रारिपक्षयोः। सर्वारम्भपरित्यागी गुणातीतः स उच्यते ॥

mānāpamānayos tulyas tulyo mitrāri-pakṣhayoḥ sarvārambha-parityāgī guṇātītaḥ sa uchyate

The same in honour and ignominy, the same to friend and foe, abandoning all undertakings—he is said to have crossed over the qualities.

In plain words: Krishna goes on: this person is the same in honor and in shame, and the same toward friends and enemies. They give up all self-driven projects. Such a person has gone beyond the three qualities.