1 Gita Sloka Every Day - Chapter 14 - Gunatraya Vibhaga Yoga - Sloka 24

The entire content of this mail is from Swami Adidevananda's translation of Ramanuja's  Gita  Bhashya and Swami Chidbhavananda's Bhagavad Gita, both published by Ramakrishna Mission

An occasion now arises for Arjuna to raise a doubt; and he avails himself of it.

The definition of one whohas trenscended the three gunas 21-27

1 Gita Sloka  Every Day - Chapter 14 - Gunatraya Vibhaga Yoga - Sloka 24

Sama dukha sukhah svastah sama loshta asham kanchanah I

Tulya priya apriyah dhirah tulya ninda atma samstuti II sloka 24

सम दुख सुखः स्वस्तः सम लोष्ट अश्म काञ्चनः I 

तुल्य प्रियः अप्रियः धीरः तुल्य निन्दा आत्म संस्तुतिः II श्लोक 24

He who is alike in pleasure and pain, who dwells in his self, who looks upon  a clod of earth, a stone and a piece of gold as of equal value; who remains the same towards things dear and hateful,  and who is intelligent  and regards both censure and praise of himself as equal.

The gunas have assumed the form of the human body; they have also assumed the forms of various objects. And these forms interact with one another. The atma is no party to this interactions. The knower of the atma remaons as atma, unconcerned with the workings of the gunas.