Man, therefore, has first of all to become ethical, sukr.t¯ı, and then to rise to heights beyond any mere ethical rule of living, to the light, largeness and power of the spiritual nature, where he gets beyond the grasp of the dualities and its delusion, dvandvamoha. There he no longer seeks his personal good or pleasure or shuns his personal suffering or pain, for by these things he is no longer affected, nor says any longer, “I am virtuous,” “I am sinful,” but acts in his own high spiritual nature by the will of the Divine for the universal good.
Ref: Essays on The Gita