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yaṁ hi na vyathayantyete puruṣhaṁ puruṣharṣhabha
sama-duḥkha-sukhaṁ dhīraṁ so ’mṛitatvāya kalpate
O Arjun, noblest amongst men, that person who is not affected by happiness and distress, and remains steady in both, becomes eligible for liberation.
Word by Word Meaning:
yam - whom
hi - verily
na - not
vyathayanti - distressed
ete - these
puruṣham - person
puruṣha-ṛiṣhabha - the noblest amongst men, Arjun
sama - equipoised
duḥkha - distress
sukham - happiness
dhīram - steady
saḥ - that person
amṛitatvāya - for liberation
kalpate - becomes eligible