yesham tvantagatam paapam janaanaam punyakarmanaam |
te dvandvamohanirmuktaa bhajante maam dridhavrataahaa || 28 ||

But, those people of meritorious actions whose sins have been exhausted, they, freed from the delusion of duality, worship me with firm determination.
yesham : those who
tu : but
antagatam : exhausted
paapam : sin
janaanaam : people
punyakarmanaam : meritorious actions
te : they
dvandvamoha : delusion of duality
nirmuktaa : freed
bhajante : worship
maam : me
dridhavrataahaa : firm determination
The delusion of duality, as we saw earlier, is a condition that we are cast into right from birth. This delusion further strengthens maaya that prevents us from accessing Ishvara. Having explained the condition of most people who are trapped in this situation, Shri Krishna now describes the people who have come out of maaya. He says that only those who have conducted enough meritorious acts and wiped out their sins acquire the firm resolution to directly access Ishvara.
Let us revisit what exactly is meant here by merits and sins. What is a sin? Any time that our mind and senses drag us into the world, and force us to conduct actions born out of selfish desire, we commit a sin. When this happens again and again, it adds to the moha or delusion that blocks our discrimination or viveka.
Conversely, whenever we perform an unselfish action that is in line with our svadharma or duty, we commit a merit. In doing so, we do not add to the stock of delusion, but in fact purify our mind.
Therefore, Shri Krishna says that only those who perform unselfish actions are fit to approach Ishvara. The message is clear: do your duty because it is the only way to contact Ishvara. Karma yoga, seen from this vantage point, reasserts its importance.
Next, Shri Krishna begins to conclude this chapter by planting the seed of the next chapter in two shlokas. They deal with the fundamental question of our ultimate liberation.