BG 5.15

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

nādatte kasyachit pāpaṁ na chaiva sukṛitaṁ vibhuḥ ajñānenāvṛitaṁ jñānaṁ tena muhyanti jantavaḥ

na—not; ādatte—accepts; kasyachit—anyone’s; pāpam—sin; na—not; cha—and; eva—certainly; su-kṛitam—virtuous deeds; vibhuḥ—the omnipresent God; ajñānena—by ignorance; āvṛitam—covered; jñānam—knowledge; tena—by that; muhyanti—are deluded; jantavaḥ—the living entities

Translation

The Lord takes neither the demerit nor the merit of any; knowledge is enveloped by ignorance, and beings are deluded.

Commentary

5.15 न not? आदत्ते takes? कस्यचित् of anyone? पापम् demerit? न not? च and? एव even? सुकृतम् merit? विभुः the Lord? अज्ञानेन by ignorance? आवृतम् enveloped? ज्ञानम् knowledge? तेन by that? मुह्यन्ति are deluded? जन्तवः beings.Commentary Knowledge is enveloped by ignorance. Conseently man is deluded. He thinks? I act. I enjoy. I have done such and such a meritourious act. I will get such and such a

fruit. I will enjoy in heaven. I will get a birth in a rich family.Of anyone even of His devotees.Man is bound when he is identifies himself with Nature and its effects -- body? mind? Prana or the lifeforce? and senses. He attains freedom or Moksha when he identifies himself with the immortal? actionless Self that dwells within his heart.When I does not act how can God accept good or evil deeds (Cf.V.29)