Then asammūḍhaḥ sa martyeṣu. Martyeṣu means... Martya means those who are eligible for dying. Who are? These conditioned souls, beginning from Brahmā down to the insignificant ant, they are all martya. Martya means there is a time when they will die. So martyeṣu. Amongst the dying mortals he becomes the most intelligent. Asammūḍhaḥ sa martyeṣu. Why? Sarva-pāpaiḥ pramucyate. He is free from all kinds of reactions of sinful action.
In this world, in this material world, I mean to say, knowingly or unknowingly, we are all always committing sinful acts. So we have to get out of this reaction. And how to get out of it? That is also stated in the Bhagavad-gītā. Yajñārthāt karmaṇo 'nyatra loko 'yaṁ karma-bandhanaḥ (BG 3.9). If you do, act only for Kṛṣṇa... Yajña means Viṣṇu or Kṛṣṇa. If you only act for Kṛṣṇa, then you are freed from the reaction of anything. Śubhāśubha-phalaiḥ. We do something auspicious or inauspicious. But those who are in Kṛṣṇa consciousness and acting in that way, he has nothing to do with what is auspicious or inauspicious because he's in touch with the most auspicious, Kṛṣṇa. So therefore sarva-pāpaiḥ pramucyate. He becomes freed from all reactions of sinful activities.