BhG 14.25

syntax

yaḥ (which) mānāpamānayoḥ tulyaḥ (the same in honour and dishonour) mitrāri-pakṣayoḥ tulyaḥ (towards the sides of friends and enemies) sarvārambha-parityāgī (who abandons all undertakings) saḥ guṇātītaḥ (who has surpassed the guṇas) ucyate (it is called).

grammar

mānāvamānayoḥ	–	māna-avamāna 7n.2 m.; DV: māne ca avamāne ceti – in honour and dishonour (from: √man – to think, māna – respect, honour, pride; ava-√man – to despise, avamāna – disrespect, dishonour);
tulyaḥ	–	tulya 1n.1 m. – equal, the same, similar (from: √tul – to lift, to weigh, to measure, tulā – weight);
tulyaḥ	–	tulya 1n.1 m. – equal, the same, similar (from: √tul – to lift, to weigh, to measure, tulā – weight);
mitrāri-pakṣayoḥ	–	mitra-ari-pakṣa 7n.2 m.; DV / TP: mitrāṇāṁ pakṣe ca arīṇām pakṣe ceti – towards the sides of friends and enemies (from: mitra – friend, companion; √rā – to give, to surrender, a-ri – hostile; √pakṣ – to take, to take side, pakṣa – wing, feather, side, party);
sarvārambha-parityāgī	–	sarva-ārambha-parityāgin 1n.1 m.; TP: sarveṣām ārambhāṇām parityāgīti – who abandons all undertakings (from: sarva – all, whole; ā-√rabh – to reach, to undertake, to begin, ā-rambha – beginning, undertaking; pari-√tyaj – to abandon, to give up, tyāga – leaving, abandonment; -in, -min, -vin – sufixes meaning one who possesses);
guṇātītaḥ	–	guṇa-atīta 1n.1 m.; TP: guṇān atita iti – who has surpassed the guṇas (from: √grah – to take, guṇa – quality, virtue, thread; ati-√i – to cross over, atīta – who has surpassed);
saḥ	–	tat sn. 1n.1 m. – he;
ucyate	–	√vac (to speak) Praes. pass. 1v.1 – it is said;

textual variants

mānāvamānayos → mānāpamānayos (in honour and dishonour);
sarvārambha-parityāgī → sarvāraṁbha-phala-tyāgī / sarvārambha-parityāge (in all undertakings abanding who abandons the fruit / in abandoning all undertakings);

The third pada of verse 14.25 is the same as the third pada of verse BhG 12.16;

Śāṃkara

kiṃ ca—
mānāpamānayos tulyaḥ samo nirvikāraḥ | tulyo mitrāri-pakṣayoḥ | yadyapy udāsīnā bhavanti kecit svābhiprāyeṇa, tathāpi parābhiprāyeṇa mitrāri-pakṣayor iva bhavantīti tulyo mitrāri-pakṣayor ity āha | sarvārambha-parityāgī | dṛṣṭādṛṣṭārthāni karmāṇy ārabhyanta ity ārambhāḥ | sarvān ārambhān parityaktuṃ śīlam asyeti sarvārambha-parityāgī | deha-dhāraṇa-mātra-nimitta-vyatirekeṇa sarva-karma-parityāgīty arthaḥ | guṇātītaḥ sa ucyate

Rāmānuja

samaduḥkhasukhaḥ sukhaduḥkhayos samacittaḥ, svasthaḥ svasmin sthitaḥ / svātmaikapriyatvena tadvyatiriktaputrādijanmamaraṇādisukhaduḥkhayos samacitta ityarthaḥ / tata eva samaloṣṭāśmakāñcanaḥ / tata eva tulyapriyāpriyaḥ tulyapriyāpriyaviṣayaḥ / dhīraḥ prakṛtyātmavivekakuśalaḥ / tata eva tulyanindātmasaṃstutiḥ ātmani manuṣyādyabhimānakṛtaguṇāguṇanimittastutinindayoḥ svāsaṃbandhānusandhānena tulyacittaḥ / tatprayuktamānāvamānayoḥ tatprayuktamitrāripakṣayor api svasaṃbandhābhāvād eva tulyacittaḥ / tathā dehitvaprayuktasarvārambhaparityāgī / ya evaṃbhūtaḥ, sa guṇātīta ucyate

Śrīdhara

api ca māneti | māne ‚pamāne ca tulyaḥ | mitra-pakṣe ‚ripakṣe ca tulyaḥ | sarvān dṛṣṭādṛṣṭārthān ārambhān udyamān parityaktuṃ śīlaṃ yasya saḥ | evambhūtācāra-yukto guṇātīta ucyate

Madhusūdana

mānaḥ sat-kāra ādarāpara-paryāyaḥ | apamānas tiraskāro ‚nādarāpara-paryāyaḥ | tayos tulyo harṣa-viṣāda-śūnyaḥ | nindā-stutī śabda-rūpe mānāpamānau tu śabdam antareṇāpi kāya-mano-vyāpāra-viśeṣāv iti bhedaḥ | atra pa-kāra-va-kārayoḥ pāṭha-vikalpe ‚py arthaḥ sa eva | tulyo mitrāri-pakṣayoḥ | mitra-pakṣasyevāri-pakṣasyāpi dveṣāviṣayaḥ svayaṃ tayor anugraha-nigraha-śūnya iti vā | sarvārambha-parityāgī | ārabhyanta ity ārambhāḥ karmāṇi tān sarvān parityaktuṃ śīlaṃ yasya sa tathā | deha-yātrā-mātra-vyatirekeṇa sarva-karma-parityāgīty arthaḥ | udāsīnavad āsīna ity ādy-ukta-prakārācāro guṇātītaḥ sa ucyate | yad uktam upekṣakatvādi tad-vidyodayāt pūrvaṃ yatna-sādhyaṃ vidyādhikāriṇā sādhanatvenānuṣṭheyam utpannāyāṃ tu vidyāyāṃ jīvan-muktasya guṇātītasyoktaṃ dharma-jātam ayatna-siddhaṃ lakṣaṇatvena tiṣṭhaty arthaḥ

Viśvanātha

kim ācāraḥ iti dvitīya-praśnasyottaram āha udāsīnavad iti tribhiḥ | guṇa-kāryaiḥ sukha-duḥkhādibhir yo na vicālyate svarūpāvasthān na cyavate, api tu guṇa eva sva-sva-kāryeṣu vartanta ity eveti ebhir mama sambandha eva nāstīti viveka-jñānena yas tūṣṇīm avatiṣṭhati parasmaipadam ārṣam | neṅgate na kvāpi daihika-kṛtye yatate | guṇātītaḥ sa ucyate iti guṇātītasya etāni cihnāni etān ācārāṃś ca dṛṣṭvaiva guṇātīto vaktavyo na tu guṇātītatvopapatti-vāvadūko guṇātīto vaktavya iti bhāvaḥ

Baladeva

māneti sphuṭārthaḥ | nindāstutī vāg-vyāpāreṇa sādhye | mānāpamānau tu kāyamanovyāpāreṇāpi syātām iti bhedaḥ | sarveti deha-yātrā-mātrād anyat sarva-karma grāhyam | ya īdṛśo guṇātītaḥ undāsīnavat ity ādy uktā yasyācārḥ parair api saṃvedyāḥ sa guṇātīto bodhyo na tu tad-upapatti-vāvadūka iti bhāvaḥ