Kapila on Liberation: Detachment, Devotional Discipline, and the Soul’s Aloofness from the Guṇas
भुक्तभोगा परित्यक्ता दृष्टदोषा च नित्यश: । नेश्वरस्याशुभं धत्ते स्वे महिम्नि स्थितस्य च ॥ २४ ॥
bhukta-bhogā parityaktā dṛṣṭa-doṣā ca nityaśaḥ neśvarasyāśubhaṁ dhatte sve mahimni sthitasya ca
既已尝尽诸享受,恒常观其过患而舍离之时,众生便不再怀抱欲主宰的恶愿,而安住于自身本有的光荣。
Because the living entity is not actually the enjoyer of the material resources, his attempt to lord it over material nature is, at the ultimate issue, frustrated. As a result of frustration, he desires more power than the ordinary living entity and thus wants to merge into the existence of the supreme enjoyer. In this way he develops a plan for greater enjoyment.
This verse says that after experiencing worldly pleasures, one repeatedly perceives their faults and naturally gives them up, indicating their inability to satisfy the soul.
Kapila explains that the Lord is always situated in His own divine majesty; therefore material qualities and impurities have no power to affect Him.
Recognize recurring dissatisfaction in temporary pleasures, reduce dependence on them, and redirect attention to steady devotional practices that connect one with the Lord’s transcendence.