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The Blessed Lord said The sages understand Sannyasa to be the renunciation of action with desire; the wise declare the abandonment of the fruits of all actions as Tyaga.

The Lord said: The wise understand renunciation as giving up actions done out of desire; the discerning call relinquishment the letting go of the fruits of all actions.

Krishna first reports what the learned say. Sages call renunciation (sannyāsa) the giving up of actions done for desired ends. The discerning call relinquishment (tyāga) the letting go of the fruits of all actions. The first definition is about which acts one stops doing; the second is about one's inner attitude toward all acts. By setting them side by side, Krishna prepares to show that the second, inner letting go is what matters most.