चातुर्वर्ण्यं मया सृष्टं गुणकर्मविभागशः।
तस्य कर्तारमपि मां विद्ध्यकर्तारमव्ययम्।।4.13।।
।।4.13 4.14।।मेरे द्वारा गुणों और कर्मोंके विभागपूर्वक चारों वर्णोंकी रचना की गयी है। उस(सृष्टिरचना आदि) का कर्ता होनेपर भी मुझ अव्यय परमेश्वरको तू अकर्ता जान। कारण कि कर्मोंके फलमें मेरी स्पृहा नहीं है इसलिये मुझे कर्म लिप्त नहीं करते। इस प्रकार जो मुझे तत्त्वसे जान लेता है वह भी कर्मोंसे नहीं बँधता।
The entire material manifestation from Brahma down to a blade of grass has been divided by Lord Krishna into the four-fold divisions in accordance to their natural dispositions and qualities. For humans they are brahmin or the priestly class, kshatriya the royal warrior class, vaisya the farmer and trading class and sudra the servant class. This is in conformance with their material natures being in goodness, passion or nescience which subsequently qualifies them for the type of occupation they engage in their life. Creation implies all the universes where He sustains and maintains as well causing them to manifest and unmanifest. Although He is the origin of all these activities He should be known as not being the doer. This is because the wondrous activities to be found in creation although originated from Lord Krishna do not bind him as He is not the doer. The wonderful variety of creation from demigods, humans, animal etc. are beings created by the effects of their own karma or present reactions to previous actions either by merits or demerits. In as much as ones own activities determines their karma activating what reward or punishment one will receive; then this is totally determined by each individual themselves and thus Lord Krishna is no way answerable to the reactions living entities bring upon themselves by their actions. There is another reason Lord Krishna is not the doer as well and that is all the embodied being assuming various and diverse forms get endowed with limbs and senses to enjoy material objects being interested in the rewards of their actions. Consequently pursuing this they trap themselves in samsara or the cycle of birth and death in the material existence. It is all of their own doing and Lord Krishna is not responsible for the desires the living entities choose to pursue. In the Vedanta-Sutras which are aphorisms exegetic of the 108 Upanisads by Vedavyasa it states in II.III.XXXIV that: The Supreme Lord can never be reproached for what seems to be partiality and injustice seen as rewards and punishments because the results for all human beings are determined solely by their actions. In the act of manifesting the creation Lord Krishna is the original source but the instrumental cause is prakriti or material nature itself and the determining factor for all beings is that they come into their various existences as a result of their own karma. Except for the will from the original source of Lord Krishna no other cause is needed to manifest myriads of marvellous creations represented by unlimited and diverse variegated beings. This is because all embodied beings accept a form in accordance to the inherent primal force of their past karma.