Shloka 126
Atithi-satkāra and the Consolation of Wise Counsel (अतिथिसत्कारः प्रज्ञानवचनस्य च पराश्वासनम्)
कूटस्थं कर्त निर्दधन्द्रमकर्तेति च यं विदु: । व्यक्तिभावगतस्यास्य एका मूर्तिरियं शुभा
kūṭasthaṃ kartaṃ nirdahandram akarteti ca yaṃ viduḥ | vyaktibhāvagatasya asya ekā mūrtir iyaṃ śubhā
アルジュナは言った。「人々は彼を、不変なる者（クータスタ）として、また（あらゆる束縛を）焼き尽くす行為者として、しかも同時に無為者として知る。その同一の実在が、顕現という様態（人格的な臨在）において近づかれるとき、これがその吉祥なる一つの姿である。」
अर्जुन उवाच
Educational Q&A
The verse presents a two-level understanding of ultimate Reality: from the empirical standpoint it is spoken of as the ‘doer’ that burns away bondage, while from the highest standpoint it is ‘non-doer’—unchanging and beyond agency. The same Reality can also be approached as an auspicious manifest form for contemplation and devotion.
Arjuna is articulating a philosophical clarification: how the same supreme principle is described with seemingly opposite attributes (doer/non-doer, manifest/immutable). He points to a particular ‘auspicious form’ as one manifestation of that Reality when it is considered in a personal, manifest mode.