sri bhagavaan uvaacha
    prakaasham cha pravrittim cha mohameva  cha paandava
    na dweshti sampravrittaani na  nivrittaani kangkshati // 14.22 //

Sri  Bhagavan said
    He  who does not hate the appearance of light (the effect of Sattva), activity (the  effect of Rajas) and delusion (the effect of Tamas) in his own mind, O Pandava,  nor longs for them when absent,

      This  answers Arjuna's first question.

The  man of right understanding does not hate the effects of the three Gunas when  they are clearly present in his inner life; nor does he long after these when  they are absent. Equanimity in all circumstances is his hallmark and inner  peace independent of all environments is his strength.

Light,  activity and illusion when present: These are the effects of the respective  causes viz. Light - Sattva, Activity - Rajas and Illusion - Tamas. The presence  or absence of these influences does not make any difference to him because he  has risen above all of them. Such a man who has crossed over the mind and  intellect equipment lives in the Infinite joy of the Self. He conquers the pure  world of awareness and attains the state of Godhood.

Just  as we pull out a thorn by a thorn, so renouncing worldly things, we must  renounce renunciation. By means of Sattva we overcome Rajas and Tamas and then  we get beyond Sattva itself.

udaaseenavadaaseeno Gunairyo na  vichaalyate
    Gunaa vartanta ityeva yo’vatishthati  nengate // 14.23 //

He  who is seated like one unconcerned, unperturbed by the Gunas, who stands apart,  without wavering, knowing that it is only the Gunas that act.

      Verses 23,  24 and 25 answer Arjuna’s second question

They  describe the one who has risen above all the Gunas. The real test of a perfect  one is not in a secluded forest but in actual day to day life where he is faced  with all sorts of temptations because the true nature of a man comes out only  in adversities.

In  all experiences in the world-good or bad- a man of steady wisdom will be as if  he were unconcerned since he knows that all this is due to play of the mind and  intellect. He is not agitated by anything that is happening around him. He  understands that the changes in him are due to changes of the Gunas and the  world outside changes according to one's own mental conditions. He is thus  fully aware of the reasons behind the changes in himself and the world around  him.

In  order to watch the play of Gunas in himself he should be an observer of them  from something beyond the Gunas. So if he is established in Pure Spiritual  Nature he will be able to observe the play of Gunas in him and surrounding him.  As the observer is not affected by the thing he is observing, so too, the man  of wisdom when observing the play of Gunas in himself does not get disturbed  from his equanimity and ever remains in his own Divine Nature. He sees the  mutations of nature but is not entangled in them. The Gunas are lifted up into  pure illumination, divine activity and perfect calm.

samaduhkhasukhah swasthah samaloshtaashmakaanchanah
    tulyapriyaapriyo dheeras tulyanindaatma  samstutih // 14.24 //

Alike  in pleasure and pain, who dwells in the Self, to whom a clod of earth, stone  and gold are alike, to whom the pleasant and the unpleasant are alike, firm,  the same in censure and praise.

The  equanimity and balanced personality of a Perfect Man in the midst of all  situations in life is explained. 
•Self-abiding: He lives in a world of his own. His mind does not react to the worldly situations. 
•Alike in pairs of opposites: Pleasure and pain are the reactions of the mind and intellect to the things of the world. For the one who does not look at the world through the colored glasses of his mind every situation in life is alike. 
•Earth, stone and gold: All possessions either full of value or completely valueless will have the same response. What is of value to an egocentric man is charmless to an Awakened Man. 
•Pleasant and unpleasant: What is considered as dear and not dear i.e. things which are loved and things which are hated do not create any different reactions in a man of wisdom. 
•Censure and praise: He is unconcerned about blame or praise. They leave no reactions in him.

These  are the main conditions of life in which the ordinary man finds sorrow or joy.  Pleasure and pain, good and bad possessions, agreeable and disagreeable  experiences, joys and sorrows, praise and censure are the conditions of life  which disturb the equanimity in man. A man of Wisdom is neutral to the  influences of all these situations.