BhG 7.28

syntax

yeṣām tu (but of whom) puṇya-karmaṇām janānām (of people whose activities are pious) pāpam anta-gatam (sin gone to an end),
te dvandva-moha-mirmuktāḥ (those liberated from delusion of dualities) dṛḍha-vratāḥ (whose vows are firm) mām (me) bhajante (they worship).

grammar

yeṣām	–	yat sn. 6n.3 m. – of whom (correlative of: teṣām);
tu	–	av. – but, then, or, and;
anta-gatam	–	anta-gata 1n.1 n.; TP: antaṁ gatam iti – having come to an end, finished (from: anta – the end, limit, boundary, death; √gam – to go, PP gata – gone);
pāpam	–	pāpa 1n.1 n. – evil, sin;
janānām	–	jana 6n.3 m. – of people, of creatures (from: √jan – to be born, to produce);
puṇya-karmaṇām	–	puṇya-karman 6n.3 m.; BV: yeṣāṁ karmāṇi puṇyāni santi teṣām – of those whose activities are pious (from: √pū – to purify, or √puṇ – to act piously, puṇya – good, meritorious, virtuous act, purity; √kṛ – to do, karman – activity and its result);
te	–	tat sn. 1n.3 m. – they;
dvaṁdva-moha-nirmuktāḥ	–	dvaṁdva-moha-nirmukta 1n.3 m.; TP: dvaṁdvasya mohād nirmuktā iti – liberated from delusion of dualities (from: dva – two, dvaṁdva – two-two, pair of opposites; √muh – to become confused, bewildered, stupefied, moha – perplexity, loss of consciousness, bewilderment, error; nir-√muc – to liberate, to release, PP nirmukta – liberated);
bhajante	–	√bhaj (to share, to love, to rejoice, to worship) Praes. Ā 1v.3 – they worship;
mām	–	asmat sn. 2n.1 – me;
dṛḍha-vratāḥ	–	dṛḍha-vrata 1n.3 m.; BV: yeṣāṁ vratāni dṛḍhāni santi te – whose vows are firm (from: √dṛṁh – to make strong, PP dṛḍha – firm, hard, not to be bent; √vṛ – to choose, to like or √vṛ – to cover, to restrain, vrata – austerity, a vow);

textual variants

tv anta-gataṁ → tv aṁtaṁ gataṁ / tv aṁntar-gataṁ / dvaṁdva-gataṁ (but gone to the end / but gone inside / gone to dualities);
janānāṁ → narāṇāṁ (of people);
puṇya-karmaṇām → puṇya-karmiṇām (of the pious doers);

Śāṃkara

ke punar anena dvandva-mohena nirmuktāḥ santas tvāṃ viditvā yathā-śāstram ātma-bhāve bhajanta ity apekṣitam arthaṃ darśayitum ucyate—

yeṣāṃ tu punar anta-gataṃ samāpta-prāyaṃ kṣīṇaṃ pāpaṃ janānāṃ puṇya-karmaṇāṃ puṇyaṃ karma yeṣāṃ sattva-śuddhi-kāraṇaṃ vidyate te puṇya-karmāṇas teṣāṃ puṇya-karmaṇām, te dvandva-moha-nirmuktā yathoktena dvandva-mohena nirmuktā bhajante māṃ paramātmanāṃ dṛḍha-vratāḥ | evam eva paramārtha-tattvaṃ nānyathety evaṃ sarva-parityāga-vratena niścita-vijñānā dṛḍha-vratā ucyante

Rāmānuja

yeṣāṃ tv anekajanmārjitenotkṛṣṭapuṇyasaṃcayena guṇamayadvandveccchādveṣahetubhūtaṃ madaunmukhyavirodhi ca anādikālapravṛttaṃ pāpam antagatam kṣīṇam; te pūrvoktena sukṛtatāratamyena māṃ śaraṇam anuprapadya guṇamayān mohād vinirmuktāḥ jarāmaraṇamokṣāya, mahate cāiśvaryāya, matprāptaye ca dṛḍhavratāḥ dṛḍhasaṅkalpāḥ mām eva bhajante

Śrīdhara

kutas tarhi kecana tvāṃ bhajanto dṛśyante ? tatrāha yeṣām iti | yeṣāṃ tu puṇya-caraṇa-śīlānāṃ sarva-pratibandhakaṃ pāpam anta-gataṃ naṣṭaṃ te dvandva-nimittena mohena nirmuktā dṛḍha-vratā ekāntinaḥ santo bhajante

Madhusūdana

yadi sarva-bhūtāni saṃmohaṃ yānti, kathaṃ tarhi catur-vidhā bhajante mām ity uktam ? satyaṃ, sukṛtātiśayena teṣāṃ kṣīṇa-pāpatvād ity āha yeṣām iti | yeṣāṃ tv itara-loka-vilakṣaṇānāṃ janānāṃ saphala-janmanāṃ puṇya-karmaṇām aneka-janmasu puṇyācaraṇa-śīlānāṃ tais taiḥ puṇyaiḥ karmabhir jñāna-pratibandhakaṃ pāpam antagatam antam avasānaṃ prāptaṃ te pāpābhāvena tan-nimittena dvandva-mohena rāga-dveṣādi-nibandhana-viparyāsena svata eva nirmuktāḥ punar āvṛtty-ayogyatvena tyaktā dṛḍha-vratā acālya-saṃkalpāḥ sarvathā bhagavān eva bhajnīyaḥ sa caivaṃ-rūpa eveti pramāṇa-janitāprāmāṇya-śaṅkā-śūnya-vijñānāḥ santo māṃ paramātmānaṃ bhajante ‚nanya-śaraṇāḥ santaḥ sevante etādṛśā eva catur-vidhā bhajante māṃ ity atra sukṛti-śabdenoktāḥ | ataḥ sarva-bhūtāni saṃmohaṃ yāntīty utsargaḥ | teṣāṃ madhye ye sukṛtinas te saṃmoha-śūnyā māṃ bhajanta ity apavāda iti na virodhaḥ | ayam evotsargaḥ prāg api pratipāditas tribhir guṇamayair bhāvair ity atra | tasmāt sarttva-śodhaka-puṇya-karma-saṃcāya sarvadā yatanīyam iti bhāvaḥ

Viśvanātha

tarhi keṣāṃ bhaktāv adhikāra ity ata āha yeṣāṃ puṇya-karmaṇāṃ pāpaṃ tvaṃ tu gatam anta-kālaṃ prāntaṃ naśyad-avasthaṃ, na tu samyak naṣṭam ity arthaḥ | teṣāṃ sattva-guṇodreke sati tamo-guṇa-hrāsaḥ | tasmin sati tat-kāryo moho ‚pi hrasati | moha-hrāse sati te khalu atyāsakti-rahitā yādṛcchika-mad-bhakta-saṅgena bhajante mātram | ye tu bhajanādy-abhyāsataḥ samyak naṣṭa-pāpās te mohena niḥśeṣeṇa muktā dṛḍha-vratāḥ prāpta-niṣṭhāḥ santo māṃ bhajante | na caivaṃ puṇya-karmaiva sarva-vidhayoḥ bhakteḥ kāraṇam iti mantavyam |

yaṃ na yogena sāṅkhyena dāna-vrata-tapo- ‚dhvaraiḥ |
vyākhyā-svādhyāya-sannyāsaiḥ prāpnuyād yatnavān api || [BhP 11.12.9]

iti bhagavad-ukteḥ | kevala-bhakti-yogasya puṇyādi-karmāśrayaṃ naiva kāraṇam iti bahuśaḥ pratipādanāt

Baladeva

nanu keṣāṃcit tvad-bhaktiḥ pratīyate sā na syāt | sarva-bhūtāni sarge saṃmohaṃ yāntīty ukter iti cet tatrāha yeṣāṃ prāṇināṃ yādṛcchika-mahattama-dṛṣṭi-pātāt pāpam anta-gataṃ nāśaṃ prāptam abhūt viṣṇor bhūtāni bhūtānāṃ pāvanāya caranti hi [BhP 11.2.28] iti smṛteḥ | kīdṛśānām ity āha puṇyeti | puṇyaṃ manojñaṃ karma mahattama-vīkṣaṇa-rūpaṃ yeṣāṃ puṇyaṃ tu cārv api ity amaraḥ | te dṛḍha-vratā mahat-prasaṅga-prāpta-niṣṭhā dvandva-mohena nirmuktā mat-tattva-jñāḥ santo māṃ bhajante