Action without Reaction has been the topic since text 14. Krishna explained that action becomes free of reaction when performed without selfish motive (see texts 16-24). This is the internal requisite of reactionless action, but is there an external requisite? Is there a specific type of action especially freed from reaction? The discussion now turns to this topic.
Krishna will enumerate a list of sacrificial activities, both specifically (texts 25-27) and categorically (texts 28-29). He will then explain which of these are best for reactionless action (texts 30-33).
Jyana-deepite - Enlightened by knowledge
Why does Krishna point out that the enlightened practice yogic breath and sense control? This is a reminder that such yoga is effective only for those who have already rid themselves of active desires (karma) and have achieved the platform of wisdom (jnana). Others cannot properly practice this yoga.