The same in honour and dishonour; the same to friend and foe; abandoning all undertakings — he is said to have crossed beyond the GUNAS.

māna = in honor; apamānayoḥ = and dishonor; tulyaḥ = equal; tulyaḥ = equal; mitra = of friends; ari = and enemies; pakṣayoḥ = to the parties; sarva = of all; ārambha = endeavors; parityāgī = renouncer; guṇātītaḥ = transcendental to the material modes of nature; saḥ = he; ucyate = is said to be.;