Bhagavad Gita Bhashya (Sri Madhvacharya) 18.2

Since they are called manīṣi (wise), the former interpretation is acceptable. By tyāga (renunciation) is meant abandonment of the fruits of actions. In the context of sacrifices and the like, this means that those who renounce the fruits of actions are called tyāgīs. Therefore only this view should be adopted.