The doctrine of works of the Gita is based on a change of consciousness from the fragmented, human viewpoint to the divine consciousness, along with the corresponding change that comes with that from action rooted in desire for individual benefit to action done for the sake of the continuation and development of the divine creative manifestation.
Sri Aurobindo describes the Divine Nature as follows: “It is not entirely and solely that of the Akshara, the immobile, inactive, impersonal self; for that by itself would lead the liberated man to actionless immobility. It is not characteristically that of the Kshara, the multitudinous, the personal, the Purusha self-subjected to Prakriti; for that by itself would lead him back into subjection to his personality and to the lower nature and its qualities. It is the nature of the Purushottama who holds both these together and by his supreme divinity reconciles them in a divine reconciliation which is the highest secret of his being…. He is not the doer of works in the personal sense of our action involved in Prakriti; for God works through his power, conscious nature, effective force,–Shakti, Maya, Prakriti,–but yet above it, not involved in it, not subject to it, not unable to lift himself beyond the laws, workings, habits of action it creates, not affected or bound by them, not unable to distinguish himself, as we are unable, from the workings of life, mind and body.”
Those who seek liberation through abandonment of works do not follow the law of the Divine Action. For the Divine Action encompasses all the energy of manifestation in the universe. “…for it is he who works in the steps and measures of his power; every movement of it, every particle of the world of beings it forms is instinct with his presence, full of his consciousness, impelled by his will, shaped by his knowledge.”
Sri Aurobindo, Essays on the Gita, First Series, Chapter 14, The Principle of Divine Works, pp. 131-132