One who works in karma-yoga, having controlled his intelligence, mind and senses, though working, is not entangled, and becomes the object of love for all living beings. The jñānīs performing karma is not contaminated. Such jñānīs are of three types: those who have controlled their intelligence (viśuddhātmā), those who have controlled their minds (vijitātmā), and those who have controlled their senses (jitendriya). Of these those who have controlled their intelligence are the best and all jīvas are attracted to them even if they are gṛhasthas. And when Kṛṣṇa says sarva-bhūtātma-bhūtātmā He does not mean a person who has become one with all ātmās. He refers to the compassion of a soul with the three symptoms of advancement as explained above.