nādatte kasyachit pāpaṁ na chaiva sukṛitaṁ vibhuḥ
ajñānenāvṛitaṁ jñānaṁ tena muhyanti jantavaḥ||15||

Meaning : The all-pervading Supreme (Vibhuḥ) does not take anyone’s sin nor merit (i.e., He neither punishes nor rewards anyone personally). But knowledge is covered by ignorance, and because of this ignorance, living beings (jantavaḥ) become deluded and confused about their true nature.