नैव तस्य कृतेनार्थो नाकृतेनेह कश्चन ।न चास्य सर्वभूतेषु कश्चिदर्थव्यपाश्रयः॥
naiva tasya kṛtenārtho nākṛteneha kaścanana cāsya sarva-bhūteṣu kaścid artha-vyapāśrayaḥ
Word by word
The verse says
He has nothing to gain here by acting, and nothing to lose by not acting. He does not depend on any creature for anything at all.
In plain words
The exemption, spelled out.
No gain from doing. No loss from not doing. And the last line goes further: no dependence on anyone, anywhere, for anything.
That is the complete picture of a person with nothing outstanding.
Where you've felt this · in friendship
Someone who genuinely does not need the invitation. They come if they come, and their evening is not improved or damaged by which it turns out to be. You can feel it in the room, and it is restful rather than cold.
Going deeper
Na kaścid artha-vyapāśrayaḥ — no dependence on anyone for any purpose. It is the strongest statement of independence in the chapter, and it needs reading carefully.
It does not mean this person has no relationships. Chapter 12 describes the same figure as friendly and compassionate to all beings. What has gone is needing something from them — the quiet transaction underneath most attachment.
That distinction is what keeps this from being a portrait of coldness. You can be deeply involved with people you do not need anything from. Arguably that is the only way to be involved with them without distortion.
And notice that Krishna has now built the exemption as thoroughly as he can. He has made the case for the person who need not act, twice, in full.
He does this because he is about to override it, and an override is only worth anything if the thing being overridden was stated at full strength.