Prabhupāda: Here, in this material world, when you work, there are two things, either loss or gain. Either happiness or distress, sukha-duḥkha. Loss or gain, victory or... what is called the opposite?
Devotee: Defeat.
Prabhupāda: Defeat. Because it is the world of duality. There must be something dual, black-white, darkness-light, sukha, happiness-distress, father-son. There must be. This is called relative world. One thing, if you understand one thing, you must know the other thing, opposite. Otherwise, it has no meaning. In the absolute world, there is no such thing, opposite elements. So here, Kṛṣṇa is suggesting about the absolute duty, lābhālābhau. When there is loss or gain, you are the same. Generally, when there is gain, we are very jubilant. And when there is loss, we become morose. But here, Kṛṣṇa is teaching that "You remain in one position, either it is loss or gain. Either it is victory or defeat. Either it is happiness or distress." This is brahma-bhūta (SB 4.30.20). Brahma-bhūtaḥ prasannātmā na śocati na kāṅkṣati (BG 18.54). A devotee is always prasannātmā, because his happiness is to serve Kṛṣṇa. His only business is to see Kṛṣṇa happy, that's all. This is devotion. There may be loss or gain, there may be victory or defeat, there may be distress or happiness, it doesn't matter. He's not affected with this duality. That is being taught now. Real Bhagavad-gītā begins here.