"The work of a man who is unattached to the modes of material nature." The modes of material nature are three: goodness, passion, and ignorance. Somebody is working in the material world in the quality of goodness. In Vedic culture these divisions are very distinct. Just like brāhmaṇas, sannyāsīs. They are supposed to be working in goodness because they are simply working for Kṛṣṇa consciousness or Kṛṣṇa consciousness, brāhmaṇas business.
The kṣatriyas, they are working in the modes of passion. They want to possess land, they want to be king, they want to be leader of the citizens, and they see to the protection of the citizens. This is called in the mode of passion.
And the third degree is the mercantile community. They are engaged in trades, commerce.
In this way the fourth grade of man is the laborer class. They have no capacity either to become brāhmaṇa, kṣatriya, vaiśya. They have to take shelter of somebody and must be satisfied with the wages he takes from that.
In this age the Vedic literature says kalau śūdra-sambhavaḥ. In this age practically everyone is a śūdra, laborer class because everyone is dependent. The brāhmaṇa, kṣatriya and vaiśya, they are not dependent but laborer class, they are dependent. So because this human civilization at the present moment is so made that everyone is dependent. Nobody is self-sufficient. One has to work somewhere for his livelihood.
So in this age practically everyone is dependent or laborer class. Now here it is said that "the work of a man who is unattached to the modes of material nature." Now this division, brāhmaṇa, kṣatriya vaiśya, or the intelligent class, the administrative class, mercantile class and the laborer class. You say in any way. These are material activities. But when you engage yourself in Kṛṣṇa consciousness, either you are a brāhmaṇa, kṣatriya or vaiśya or śūdra, then you are transcendental immediately.
Just like in this body there are different parts and section. The head. Head is one section. The arm, another section. The abdomen, another section. The legs, another section. So the leg is considered to be laborer class carrying me. The hand is working, protecting me. The brain is giving me intelligence. In this way every part is working for the whole body.
Similarly either you become intelligent class of men or you become administrator or you become mercantile class or laborer, if you engage yourself in Kṛṣṇa consciousness then your position is transcendental. You are no more in the material nature. This is the process of transcendental position.