Bhagavad Gita
4.17

कर्मणो ह्यपि बोद्धव्यं बोद्धव्यं च विकर्मणः | अकर्मणश्च बोद्धव्यं गहना कर्मणो गतिः ||१७||

karmaṇo hy api boddhavyaṁ boddhavyaṁ cha vikarmaṇaḥ akarmaṇaśh cha boddhavyaṁ gahanā karmaṇo gatiḥ

Translation

The intricacies of action are very hard to understand. Therefore one should know properly what action is, what forbidden action is, and what inaction is.

Interpretation

Three categories: karma (prescribed action), vikarma (forbidden action), and akarma (the non-action beyond action — the action of the liberated being who acts without being the actor). The path of karma is 'gahana' — deep, mysterious, difficult to navigate without a teacher.