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अधर्मम् धर्मम् इति या मन्यते तमसावृता ।
सर्वार्थानि विपरीतान् च बुद्धिः सा पार्थ तामसी ॥ ३२ ॥

adharmam dharmam iti yA manyate tamasAvRtA |
sarvArthAni viparItAn ca buddhiH sA pArtha tAmasI || 32 ||

पार्थ [pArtha] Arjuna, या तमसावृता [yA tamasAvRtA] the intellect that’s overwhelmed by ignorance तामसी [tAmasI] is in the quality of tamas . सा बुद्धिः [sA buddhiH] Such intellect मन्यते [manyate] considers अधर्मम् [adharmam] depressing conduct इति [iti] as धर्मम् [dharmam] upliftment. विपरीतान् सर्वार्थानि [viparItAn sarvArthAni] It brings a contrary understanding to everything.

Intellect that’s in the quality of tamas is overcome by ignorance.

It brings a contrary understanding to everything - expecting activities that depress to elevate and those that elevate to cause depression.

It considers reality as myth and believes myths to be real.

It fosters inferior understanding and doesn’t recognize anything beyond the ordinary. It considers supreme knowledge to be inferior. In this way, it has a contrary understanding of everything.