गुणेष्वसङ्गो वैराग्यमैश्वर्यं चाणिमादय: ॥ २७ ॥
guṇesv asaṅgo vairāgyam
dharmaḥ — religion; mat — My; bhakti — devotional service; kṛt — producing; proktaḥ — it is declared; jñānam — knowledge; ca — also; aikātmya — the presence of the Supreme Soul; darśanam — seeing; guṇeṣu — in the objects of sense gratification; asaṅgaḥ — having no interest; vairāgyam — detachment; aiśvaryam — opulence; ca — also; aṇimā — the mystic perfection called aṇimā; ādayaḥ — and so forth.
Actual religious principles are stated to be those that lead one to My devotional service. Real knowledge is the awareness that reveals My all-pervading presence. Detachment is complete disinterest in the objects of material sense gratification, and opulence is the eight mystic perfections, such as aṇimā-siddhi.
The Supreme Lord is perfect knowledge; thus one who has been delivered from ignorance automatically engages in the devotional service of the Lord and is called religious. One who becomes detached from the three modes of material nature and the gratificatory objects they produce is considered to be situated in detachment. The eight mystic yoga perfections, described previously by the Lord to Uddhava, constitute material power, or opulence, in the highest degree.