This karma-phala... A devotee doesn't want karma-phala. Therefore he is not implicated. He doesn't want. Therefore it is said, karmaṇy abhipravṛtto 'pi. Although he is engaged in karma... Because superficially it looks like karma.... Karma and bhakti looks the same thing. But the difference is that the result is for Kṛṣṇa and the karmī's result is for "myself." That is the difference. That is the difference. Karmaṇy abhipravṛtto 'pi naiva kiñcit karoti saḥ. This is the.... Although he is doing day and night, but he is still doing nothing. Doing nothing means doing, but he is not becoming entangled with the results. That is.... Because karma and karma-phala, one has to accept the karma-phala, but this man who is doing everything for Kṛṣṇa, he is not becoming entangled.
That is explained in the Second Chapter also. Yajñārthāt karmaṇo 'nyatra karma-bandhanaḥ. If you don't act for Kṛṣṇa, then you will be entangled by the resultant action. But if you do it for Kṛṣṇa, then you will not be entangled. Your everything will be taken as devotion. Everything. Everything will be taken on account of devotion. And devotion means you are making progress.