2.40 Here, in Karma Yoga, there is no loss of 'Abhikrama' or of effort that has been put in; 'loss' means the loss of efficacy to bring about the fruits. In Karma Yoga if work is begun and left unfinished, and the continuity is broken in the middle, it does not remain fruitless, as in the case of works undertaken for their fruits. No evil result is acired if the continuity of work is broken. Even a little of this Dharma known as Karma Yoga or Niskama Karma (unselfish action without desire for any reward) gives protection from the great fear, i.e., the fear of transmigratory existence.

The same purport is explained later thus:  'Neither in this world nor the next, O Arjuna, there is annihilation for him' (6.40). But in works, Vedic and secular, when there is interruption in the middle, not only do they not yield fruits, but also there is accrual of evil.

Now, Sri Krsna distinguishes the Buddhi or mental disposition concerned with those acts which constitute a means for attaining release from those which are concerned with the acts meant for gaining the desired objects: