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Bhagavad Gita Chapter 5 Verse 15

भगवद् गीता अध्याय 5 श्लोक 15

नादत्ते कस्यचित्पापं न चैव सुकृतं विभुः।
अज्ञानेनावृतं ज्ञानं तेन मुह्यन्ति जन्तवः।।5.15।।

हिंदी अनुवाद - स्वामी तेजोमयानंद

।।5.15।। विभु परमात्मा न किसी के पापकर्म को और न पुण्यकर्म को ही ग्रहण करता है (किन्तु) अज्ञान से ज्ञान ढका हुआ है इससे सब जीव मोहित होते हैं।।

Brahma Vaishnava Sampradaya - Commentary

The Supreme Lord being completely transcendental and independent to the material existence does not accept the pious merits or the sinful demerits of any human being and although He energises all of their activities He is never affected by them. This is because human beings are endowed with freewill and viveka or a sense of discrimination and this unlike the animals gives them a limited independence regarding their own actions and the choice of their activities. But when their sense of discrimination becomes shrouded by ignorance in the absence of Vedic knowledge their awareness becomes obscured and they become deluded and assume responsibility or authorship for their individual actions and thus they assume also the reactions that accompany their actions binding them tightly to samara or the cycle of birth and death. If by chance an awareness arises in their consciousness that they are enveloped and shrouded in the delusion of illusion they do not consider that they have the ability to change anything because they do not realise that it is Supreme Lord who initiates all actions. The resplendent Supreme Lord Krishna is like the sun in the sky illuminates His light on the noble and the vile, the sinful and the pious impartially. And as although sunlight touching the Earth is not affected by events that happen in the world similarly the Supreme Lord is not affected by the events which transpire in the life of human beings or any other being.