Bhagavad Gita
2.50

बुद्धियुक्तो जहातीह उभे सुकृतदुष्कृते | तस्माद्योगाय युज्यस्व योगः कर्मसु कौशलम् ||५०||

buddhi-yukto jahātīha ubhe sukṛta-duṣhkṛte tasmād yogāya yujyasva yogaḥ karmasu kauśhalam

Translation

A man engaged in devotional service rids himself of both good and evil actions even in this life. Therefore strive for yoga, which is the art of all work.

Interpretation

The yoga path transcends both good karma and bad karma — both lead to further entanglement in the cycle of birth and death. The one who acts from spiritual wisdom, without attachment, accumulates neither good karma (which leads to heaven, then re-birth) nor bad karma. 'Yoga is the art (kaushalum) in all actions' — the highest skill is the skill of acting without being bound by the action.