BhG 3.31

syntax

ye (those who) mānavāḥ (people) śraddhā-vantaḥ (who have faith) anasūyantaḥ (who are free from spite) me (my) idam (this) matam (view) nityam (constantly) anutiṣṭhanti (they follow),
te api (they indeed) karmabhiḥ (from activities) mucyante (they are released).

grammar

ye	–	yat sn. 1n.3 m. – those who;
me	–	asmat sn. 6n.1 – my (shortened form of: mama);
matam	–	mata (√man – to think) PP 2n.1 n. – regarded, esteemed; thought, opinion, view;
idam	–	idam 2n.1 n. – this;
nityam	–	av. – constantly, eternally (from: nitya – continual, eternal); or: nitya 2n.1 n. – continual, eternal;
anutiṣṭhanti	–	anu-√sthā (to follow, to practise) Praes. P 1v.3 – they follow;
mānavāḥ	–	mānava 1n.3 m. – people (from: √man – to think, manu – a man, a person);
śraddhā-vantaḥ	–	śraddhā-vant 1n.3 m. – who have faith (from: śrat – in compounds: faith; √dhā – to put [faith]; śraddhā – faith, confidence; -mant / -vant – suffix denoting one who possesses);
anasūyantaḥ	–	an-asūyant (√asūya – to be displeased) PPr 1n.3 m. – who are free from spite, envy, ill-will;
mucyante	–	√muc (to liberate, to release) Praes. pass. 1v.3 – they are released (from what? – pass. requires instrumental or ablative);
te	–	tat sn. 1n.3 m. – they;
api	–	av. – although, moreover, besides, even;
karmabhiḥ	–	karman 3n.3 n. – by activities (from: √kṛ – to do);

textual variants

ye me → yo me / ye ye (those who my / those who);
idaṁ → imaṁ (this);
anutiṣṭhanti → anuvartaṁti (they follow);
mucyante te ‘pi karmabhiḥ → mucyaṁte sarva-karmabhiḥ / mucyaṁte sarva-kilbiṣaiḥ / mucyante te hi karmabhiḥ (they are released from all work / they are released from all faults / indeed they are released from all work);

Śāṃkara

The key:
an excerpt from the commented verse
quotes from the scriptures
starting polemic

		yad etan mama mataṃ karma kartavyam iti sa-pramāṇam uktaṃ tat tathā —
Men who constantly practise this teaching of Mine with faith and without cavilling, they too are liberated from actions.		ye me matam idaṃ nityam anutiṣṭhanti mānavāḥ | śraddhāvanto ’nasūyanto mucyante te’pi karmabhiḥ ||3.31||
Men who always follow this teaching of Mine without cavilling, i.e., without cherishing any feeling of envy towards Me, Vasudeva, the Supreme Master (Parama-Guru) – they too are released from actions, i.e., from dharma and a-dharma, from the merit and demerit of actions.		ye me madīyam idaṃ mataṃ nityam anutiṣṭhanti anuvartante mānavā manuṣyāḥ śraddhāvantaḥ śraddadhānā anasūyanto ’sūyāṃ ca mayi parama-gurau vāsudeve ’kurvanto, mucyante te’py evaṃ bhūtāḥ karmabhir dharmādharmākhyaiḥ ||3.31||

Rāmānuja

ayam eva sākṣād upaniṣatsārabhūto ‚rtha ityāha

ye mānavāḥ śāstrādhikāriṇaḥ ayam eva śāstrārtha iti etan me mataṃ niścitya tathānutiṣṭhanti, ye cānanutiṣṭhanto ‚py asmin śāstrārthe śraddadhānā bhavanti, ye cāśraddadhānā api evaṃ śāstrārtho na saṃbhavatīti nābhyasūyanti asmin mahāguṇe śāstrārthe doṣam anāviṣkurvanto bhavantītyarthaḥ te sarve bandhahetubhir anādikālārabdhais sarvaiḥ karmabhir mucyante; te ‚pi ity apiśabdād eṣāṃ pṛthakkaraṇam / idānīm ananutiṣṭhanto ‚py asmin śāstrārthe śraddadhānā anabhyasūyavaś ca śraddhayā cānasūyayā ca kṣīṇapāpāḥ acireṇemam eva śāstrārtham anuṣṭhāya mucyanta ityarthaḥ

Śrīdhara

evaṃ karmānuṣṭhāne guṇam āha ye ma iti | mad-vākye śraddhāvanto |nasūyanto duḥkhātmake karmaṇi pravartayatīti doṣa-dṛṣṭim akurvantaś ca me madīyam idaṃ matam anutiṣṭhanti te ‚pi śanaiḥ karma kurvāṇāḥ samyag jñānivat karmabhir mucyante

Madhusūdana

phalābhisandhi-rāhityena bhagavad-arpaṇa-buddhyā bhagavad-arpaṇa-buddhyā vihita-karmānuṣṭhānaṃ sattva-śuddhi-jñāna-prāpti-dvāreṇa mukti-phalam ity āha ye ma iti | idaṃ phalābhisandhi-rāhityena vihita-karmācaraṇa-rūpaṃ mama matam nityam nitya-veda-bodhitatvenānādi-paramparā-gatam āvaśyakam iti vā sarvadeti vā | mānavāḥ manuṣyā ye kecin manuṣyādhikāritvāt karmaṇāṃ śraddhāvantaḥ śāstrācāryopadiṣṭe ‚rthe ‚nanubhūte ‚py evam evaitad iti viśvāsaḥ śraddhā tadvantaḥ | anasūyanto guṇeṣu doṣāviṣkaraṇam asūyā | sā ca duḥkhātmake karmaṇi māṃ pravartayann akāruṇiko ‚yam ity evaṃrūpā prakṛte prasaktā tām asūyāṃ mayi gurau vāsudeve sarva-suhṛdy akurvanto ye ‚nutiṣṭhanti te ‚pi sattva-śuddhi-jñāna-prāpti-dvāreṇa samyag-jñānivan tmucyante karmabhir dharmādharmākhyaiḥ

Viśvanātha

sva-kṛtopadeśe pravartayitum āha ye ma iti

Baladeva

śruti-rahasye svamate ‚nuvartināṃ phalaṃ vadan tasya śraiṣṭhyaṃ vyañjayati ye ma iti | nityaṃ sarvadā śruti-bodhitatvenānādi-prāptaṃ vā | śraddhāvanto dṛḍha-viśvastāḥ | anasūyanto mocakatva-guṇavati tasmin kim amunā śrama-bahulena niṣphalena karmaṇety evaṃ doṣāropa-śūnyāḥ | te ‚pīty apir avadhāraṇe | yad vā, ye mamedaṃ matam anutiṣṭhanti ye cānuṣṭhātum aśaknuvanto ‚pi tatra śraddhālavaḥ, ye ca śraddhālavo ‚pi tan nāsūyante te ‚pīty arthaḥ | sāmpratānuṣṭhānābhāve ‚pi tasmin śraddhayānasūyayā ca kṣīṇa-doṣās te kiṃcit prānte tad anuṣṭhāya mucyante iti bhāvaḥ