By freeing oneself from acts that a man succeeds in entering into Brahma. The injunctions of Karma or acts are laid down for that very end. The ordinances of Karma tempt only those whose hearts are not shorn of desire. By freeing oneself from acts one wins the highest state.
मनुरुवाच एभिर्विमुक्तः परमाविवेश एतत् कृते कर्मविधिः प्रवृत्तः। कामात्मकांश्छन्दति कर्मयोग एभिर्विमुक्तः परमाददीत॥