BhG 14.26

syntax

yaḥ (he who) mām (me) avyabhicāreṇa bhakti-yogena (with undeviating yoga of devotion) sevate (he serves),
saḥ (he) etān guṇān (these guṇas) samatītya (after surpassing)
brahma-bhūyāya (for the state of Brahman) kalpate (he is eligible).

grammar

mām	–	asmat sn. 2n.1 – me;
ca	–	av. – and;
yaḥ	–	yat sn. 1n.1 m. – he who;
avyabhicāreṇa	–	a-vyabhicāra 3n.1 m. – with undeviating, constant (from: vi-abhi-√car – to act in an unfriendly way, to offend, vyabhicāra – going astray, deviating);
bhakti-yogena	–	bhakti-yoga 3n.1 m.; TP: bhaktyā yogeneti – with the yoga of devotion (from: √bhaj – to share, to love, to rejoice, to worship, bhakta – distributed, divided, loved; worshipper, devotee, loving; bhakti – devotion, love, fondness; √yuj – to yoke, to join, to engage, yoga – yoga, yoking, application, a means, one of the schools of Hindu philosophy);
sevate	–	√sev (to serve) Praes. Ā 1v.1 – he serves;
saḥ	–	tat sn. 1n.1 m. – he;
guṇān	–	guṇa 2n.3 m. – qualities, virtues, threads (from: √grah – to take);
samatītya	–	sam-ati-√i (to cross over) absol. – after surpassing;
etān	–	etat sn. 2n.3 m. – these;
brahma-bhūyāya	–	brahma-bhūya 4n.1 ṁ.x; TP: brahmaṇo bhūyāyeti – for the state of Brahman (from: √bṛh – to increase, brahman – spirit, the Vedas; √bhū – to be, bhūya – being);
kalpate	–	√kḷp (to be fit for, to correspond, to be able) Praes. Ā 1v.1 – he is eligible;

textual variants

sevate → sevyate (he is served);
samatītyaitān → samatītyainān / samatītyetān / samatītyaitā (after surpassing these / after surpassing those gone / after surpassing, they);
kalpate → kalpyate (he is eligible);

The fourth pada of verse 14.26 is the same as the fourth pada of verse BhG 18.53;

Śāṃkara

udāsīnavad ity ādi guṇātītaḥ sa ucyate ity etad-antam uktaṃ yāvat yatna-sādhyaṃ tāvat saṃnyāsino’nuṣṭheyaṃ guṇātītatva-sādhanaṃ mumukṣoḥ | sthirī-bhūtaṃ tu sva-saṃvedyaṃ sad guṇātītasya yater lakṣaṇaṃ bhavatīti | adhunā kathaṃ ca trīnguṇān ativartate ? ity asya praśnasya prativacanam āha—

māṃ ca īśvaraṃ nārāyaṇaṃ sarva-bhūta-hṛdayāśritaṃ yo yatiḥ karmī vā avyabhicāreṇa na kadācid yo vyabhicarati bhakti-yogena bhajanaṃ bhaktiḥ saiva yogas tena bhakti-yogena sevate, sa guṇān samatītya etān yathoktān | brahma-bhūyāya | bhavanaṃ bhūyaḥ, brahma-bhūyāya brahma-bhavanāya mokṣāya kalpate samartho bhavatīty arthaḥ

Rāmānuja

athaivaṃrūpaguṇātyaye pradhānahetum āha
„nānyaṃ guṇebhyaḥ kartāram” ityādinoktena prakṛtyātmavivekānusandhānamātreṇa na guṇātyayaḥ saṃpatsyate; tasyānādikālapravṛttiviparītavāsanābādhyatvasaṃbhavāt / mām satyasaṅkalpaṃ paramakāruṇikam āśritavātsalyajaladhim, avyabhicārena aikāntyaviśiṣṭena bhaktiyogena ca yaḥ sevate, sa etān sattvādīn guṇān duratyayān atītya brahmabhūyāya brahmatvāya kalpate; brahmabhāvayogyo bhavati / yathāvasthitam ātmānam amṛtam avyayaṃ prāpnotītyarthaḥ

Śrīdhara

kathaṃ caitān trīn guṇān ativartate iti | asya praśnasyottaram āha māṃ ceti | ca-śabdo ‚vadhāraṇārthaḥ | mām eva parameśvaram avyabhicāreṇa ekāntena bhakti-yogena yaḥ sevate sa etān guṇān samatītya samyag atikramya brahma-bhūyāya brahma-bhāvāya mokṣāya kalpate samartho bhavati

Madhusūdana

adhunā katham etān guṇān ativartata iti tṛtīya-praśnasya prativacanam āha māṃ ceti | cas tv-arthaḥ | mām eveśvaraṃ nārāyaṇaṃ sarva-bhūtāntaryāmiṇaṃ māyayā kṣetrajñatām āgataṃ paramānanda-ghanaṃ bhagavantaṃ vāsudevam avyabhicāreṇa parama-prema-lakṣaṇena bhakti-yogena dvādaśādhyāyoktena yaḥ sevate sadā cintayati sa mad-bhakta etān prāg-uktān guṇān samatītya samyag-atikramyādvaita-darśanena bādhitvā brahma-bhūyāya brahma-bhavanāya mokṣāya kalpate samartho bhavati | sarvadā bhagavac-cintanam eva guṇātītatvopāya ity arthaḥ

Viśvanātha

kathaṃ caitān trīn guṇān ativartate iti tṛtīyapraśnasyottaram āha māṃ ceti | ca evārthe | mām eva śyāmasundarākāraṃ parameśvaraṃ bhakti-yogena yaḥ sevate sa eva brahma-bhūyāya brahmatvāya brahmānubhavāya yāvat bhaktyāham ekayā grāhyaḥ iti mad-vākye ekayeti viśeṣaṇopanyāsāt mām eva ye prapadyante māyām etāṃ taranti te ity atrāpi eva-kāra-prayogāt bhaktyā vinā prakārāntareṇa brahmānubhavo na bhavatīti niścayāt | bhakti-yogena kīdṛśena | avyabhicāreṇa karma-jñānādy-amiśreṇa niṣkāma-karmaṇo nyāsa-śravaṇāt | jñānaṃ ca mayi sannyaset iti jñānināṃ carama-daśāyāṃ jñānasyāpi nyāsa-śravaṇāt | bhakti-yogasya tu kvāpi nyāsāśravaṇāt bhakti-yoga eva so ‚vyabhicāraḥ | tena karma-yogam iva jñāna-yogam api parityājya yady avyabhicāreṇa kevalenaiva bhaktiyogena sevate, tarhi jñānī api guṇātīto bhavati, nānyathā | ananya-bhaktas tu nirguṇo mad-apāśrayaḥ ity ekādaśokter guṇātīto bhavaty eva | atra idaṃ tattvaṃ VEṛṣE ity atrāsaṅginaḥ karmiṇo jñānino vā sāttvikatvenaiva sādhakatvāvagates tat-sāhacaryāt nirguṇo mad-apāśrayaḥ iti bhaktaḥ sādhaka evāvagamyate | tataś ca jñānī jñāna-siddhaḥ sann eva sāttvikatvaṃ parityajya guṇātīto bhavati | bhaktas tu sādhaka-daśām ārabhyaiva guṇātīto bhavatīty artho labhyate | atra ca-kāro ‚vadhāraṇārthaḥ iti svāmi-caraṇāḥ | mām eveśvaraṃ nārāyaṇam avyabhicāreṇa bhakti-yogena dvādaśādyāyoktena yaḥ sevata iti madhusūdana-sarasvatī-pādāś ca vyācakṣate

Baladeva

kathaṃ caitāṃs trīn guṇān ativartata iti tṛtīya-praśnasyottaram āha māṃ ceti | co ‚vadhāraṇe | nānyaṃ guṇebhyaḥ karāram ity ādy-uktyā yo guṇa-puruṣa-viveka-khyātim avāpa tayaiva tasyā guṇātyayo na saṃsidhyati, kintu tadvān api yo māṃ kṛṣṇam eva māyā-guṇāspṛṣṭaṃ māyā-niyantāraṃ nāyāyaṇādi-rūpeṇa bahudhāvirbhūtaṃ cid-ānanda-ghanaṃ sārvajñy-ādi-guṇa-ratnālayam avyabhicāreṇaikāntikena bhakti-yogena sevate śrayati sa etān duratyayān api guṇān atītyākramya brahma-bhūyāya kalpate guṇāṣṭa-viśiṣṭatvāya[*ENDNOTE] nija-dharmāya yogyo bhavati | taṃ dharmaṃ labhata ity arthaḥ | jīve brahma-śabdas tūkta eva prk, tathā ca bhakti-śiraskayaiva tad-viveka-khyātyā jīvasya svarūpa-lābho, na tu kevalayā tayety uktam | yat tu brahma-bhūyāya ity anena mad-rūpatāṃ sa yātīti pārtha-sārathinopadiṣṭam iti vyācaṣṭe | tan-niravadhānam eva tenaivedaṃ jñānam ity ādinā mokṣe ‚pi | svarūpa-bhedasyābhihitatvāt nirañjanaḥ paramaṃ sāmyam upaiti ity ādi śrutiṣv api tatra tasya dṛṣṭatvād aṇutva-vibhutvādi-nitya-dharma-kṛtatvena nityatvāc ca tad-bhedasya tasmād guṇāṣṭaka-viśiṣṭatvam eva brahaiva san brahmāpy eti iti śrutyau tu brahma-sadṛśaḥ san bramāpy eti prāpnotīty arthaḥ | evaupamye ‚vadhāraṇe iti viśva-prakāśāt | vavā yathā tathaivevaṃ sāmye ity amara-koṣāc ca | anyathā brahma-bhāvottaro brahmāpyayo na saṅgaccheta