na yāti svarga-narakau
yady anyan na samācaret
The perfection of karma-yoga is described here. One who does not desire fruitive rewards for his religious activities does not waste time going to the heavenly planets for celestial sense gratification. Similarly, one who does not neglect his prescribed duty or perform forbidden activities will not be bothered by going to hell for punishment. Thus avoiding material rewards and punishments, such a desireless person can be promoted to the platform of pure devotional service to Lord Kṛṣṇa.