buddhyā viśhuddhayā yukto dhṛityātmānaṁ niyamya cha
śhabdādīn viṣhayāns tyaktvā rāga-dveṣhau vyudasya cha
United to this Reason, purified, controlling the self by firmness, having abandoned sound and the other objects of the senses, having laid aside passion and malice,
In plain words: Krishna begins describing the person ready for the Eternal. They have a clear, pure mind and steady self-control. They turn away from sense pleasures like sounds, and they drop strong likes and dislikes.