matter. Therefore it is pure and transcendental. It is of a different nature. As we become advanced in the spiritual conception of life, we can understand what the actual position in the spiritual, transcendental world is.
Here the Lord instructs us in  buddhi-yoga .  Buddhi-yoga  means that we have full consciousness that we are not this body; and if I act with this understanding, then I am not body—I am consciousness. That is a fact. Now, if we act on the level of consciousness, then we can overcome the fruitive result of good work or bad work. It is a transcendental stage.
It means that we are acting on another's account—on the Supreme's account. We are not liable to loss or gain. When there is gain, we should not be puffed up. We should think, "This gain is for the Lord." And when there is loss, we should know that this is not our responsibility. It is God's work—His. Then we will be happy. This we have to practice: everything on account of the Supreme. This transcendental nature we have to develop. This is the trick of doing work under these present circumstances. As soon as we work on the level of bodily consciousness, we become bound by the reaction of our work. But when we work through spiritual consciousness, we are not bound either by pious activities or by vicious activities. That is the technique.
Manisinah —this word is very significant.  Manisin  means thoughtful. Unless one is thoughtful, he cannot understand that he is not this body. But if one is a little thoughtful he can understand, "Oh, I am not this body. I am consciousness." Sometimes, in our leisure time, we can see, "Oh, this is my finger, and this is my hand. This is my ear, and this is my nose. Everything is mine, but what I, what I?" I am feeling this is mine, and that I am. Simply a little thought is required. Everything is mine—my eyes, my finger, my hand. My, my, my, and what is the I? The I is that consciousness, in which I am thinking, "This is mine."
Now, if I am not this body, then why should I act for this body? I should act for myself. Then, how can I work for myself? What is my position? I am consciousness. But what kind of consciousness? Subordinate consciousness—I am part of the supreme consciousness. Then, what will my activities be? My activities will be under the guidance of the supreme consciousness, just as in the office, the managing director is the supreme consciousness. For example, in the office everyone is working under the direction of the manager; therefore they have no responsibility. They have only to discharge their duties. Either pious or impious duties—never mind. In the military line, too, the order of the captain or the commander is there. The