《薄伽梵歌》是以婆羅門教為主、廣納與修改印度流行的宗教修行方式與觀念、且重新解釋吠陀傳統的新婆羅門教，此一「新」讓婆羅門教不再只是遵循吠陀傳統、以婆羅門為中心的宗教，而是以種姓制度內所有人為本、以專意向著Krsna為本、使凡人都能得到解脫的「印度教」。 文中將從《薄伽梵歌》的基本 – karma為始，首先瞭解《薄伽梵歌》中的karma為何，其次是《薄伽梵歌》不斷強調的dharma(種姓職責)，第三是karma的細部分類 – guna，第四是《薄伽梵歌》將印度宗教修行方法統合至一的瑜伽。 從上可見得《薄伽梵歌》如何回應西元前七世紀到西元後三世紀婆羅門教面臨的問題，包括佛教與耆那教的產生、種姓制度的嚴峻與瓦解。 / Bhagavad Gita is based, in the main , on Brahmanism. However, as an important Hindu scripture, it synthesizes yet remodifies the previous religious practices and thoughts. It is neo-Brahmanism in a sense that it reconstructs the Vedic tradition. However, the Gita does not totally succumb to the authority of the Veda and Brahmanic orthodoxy. On the one hand, it addresses to the general audience under caste system; on the other hand, it declares that any devotee of Krsna, irrespective of the position in caste system, has the chance to attain moksa. The first part of the thesis is on the meaning of karma in the Gita. The second part is on dharma, or rather svadharma. The third part is on the details classification of karma, that is , the idea of guna. The last part is on the encompassing idea of yoga in the Gita which embodies different yogin traditions. The above description also gives us an idea that from the 7th century BCE to the 3rd century AD Brahmanism faced many troubles within and without. Among others, the dissemination of Buddhism, Jainism and the rigor as well as possible disintegration of the caste system pose formidable challenges.