Bhagavad Gita Chapter 5, Verse 15

नादत्ते कस्यचित्पापं न चैव सुकृतं विभुः | अज्ञानेनावृतं ज्ञानं तेन मुह्यन्ति जन्तवः ||

nādatte kasyacit pāpaṁ na caiva sukṛtaṁ vibhuḥ ajñānenāvṛtaṁ jñānaṁ tena muhyanti jantavaḥ

The all-pervading Lord does not accept anyone's sin or good deeds. Knowledge is veiled by ignorance; by that, beings are deluded.

Krishna explains that the Lord (vibhuḥ) does not accept (na ādatte) anyone's sin (pāpam) or good deeds (sukṛtam). This means the Lord is impartial—actions don't affect the Lord, they affect the doer. The key insight: knowledge (jñānam) is veiled by ignorance (ajñānena āvṛtam), and by that (tena), beings (jantavaḥ) are deluded (muhyanti). This explains why beings take personal responsibility for actions—they're deluded by ignorance, which veils the knowledge that the Lord doesn't accept actions. When you understand this, you realize actions don't affect the Supreme—they only affect you if you're attached. This understanding supports detachment.