102 Rāja-vidyā: The King of Knowledge
to activities which have no reaction at all. In the execution of akarmic activities, there may appear to be some reactions, but in actuality there are not. When we work under the directions of Kṛṣṇa, this is actually the case—there are no reactions. If we take it upon ourselves to kill someone, we are subject to capital punishment by the state government. Our actions are then called  vikarma , for they are against prescribed actions. If, however, the government drafts us into the army, and we engage in battle and kill someone, we do not suffer the reactions, and this is called  akarma . In the one case we are acting according to our own whims, and in the other we are acting under the direction of the government. Similarly, when we act under the direction of Kṛṣṇa, our actions performed are called  akarma , for that kind of activity has no reaction.
karmaṇy akarma yaḥ paśyed akarmaṇi ca karma yaḥ sa buddhimān manuṣyeṣu sa yuktaḥ kṛtsna-karma-kṛt
“One who sees inaction in action, and action in inaction, is intelligent among men, and he is in the transcendental position, although engaged in all sorts of activities.” (Bg. 4.18)
One who can actually see that despite activities there are no karmic reactions, who understands the nature of  akarma , actually sees things as they are. The word  akarmaṇi  refers to one who is trying to avoid the reactions of  karma . By dovetailing his activities in Kṛṣṇa consciousness, although one may