Purport

Continuing from last Shlokas,Bhagvan Shri Krishna further explains the state of Akarma and who can achieve that.

But in this Shloka Bhagvan has used the very mystic word, Praleeyate. The word meaning of this word is to merge, to dissolve, etc. As we know there is much substance when added to other substances get dissolved. For example, when Sugar added to water it gets dissolved.

How this process of getting dissolved apply to Karma? And in what can Karma dissolved.
When we look at the description of this Shloka and other shlokas before this, we can find the two types of actions 1. Those actions which are done with the selfish desires of material things. 2. The actions are performed with no personal desires but for the performance of duty for the welfare of others.

So doing something or not doing is not what the karma or Akarma is, but the presence and absence of selfish desires. When there is even a single desired action is performed, it is called Karma because it binds humans to this material world. The leaving away the desires of actions hence is what called as dissolving the actions. When all desires vanish human attains a state where he is free from the bonds of Karma, attains the state of Akarma.

In this state human merges with the supreme soul, Bhagvan Shri Krishna.