Srimad Bhagavad-Gita :
Chapter-4. ( Jnana-karma-sanyasa-yogam )
Slokam-14. ( Activities neverb implicate Me, nor are any aspirations for the results of any action by Me. One who knows in this way he never becomes entangled by karma-s.)
Na mam karmani limpanti na me karma-phale sprha,
iti mam yobhijanati karmabhir na sa badhyate.
karmani mam na limpanti = karma-s never affect me;
me karma-phale-sprha na = I have no desire in the fruits of karma;
iti mam yah abhijanati = thus whoever knows me;
Sa karmabhiah na badhyate = he is not entangled by karma-s.
Lord Krishna is declaring that actions do not bind Him as He has no desires to the rewards of any actions. This is not to imply that He does not want the best for creation but only He is equipoise to prakriti or material nature. Even though the Supreme Lord wills the creation into existence and always is the protector of dharma or eternal righteousness and out of His causeless mercy has the best wishes for its development He is not attached to it. This knowledge of this attribute of the Supreme Lord removes one's own misconceptions of attachment and craving for rewards to the point where one's desires are not binding by performing prescribed Vedic activities exclusively. In this way a person of Vedic knowledge so inclined would able to attain moksa or freedom from the cycle of birth and death. It is not that moksa comes to everyone automatically in due course of time in that case the whole world would be attaining liberation without the prerequisite knowledge. Therefore one should realise the atma or soul within the heart by knowledge in the mind. By this eternal life is achieved by the spiritually wise. How is this eternity to be understood? As the atma is without beginning or ending , kala or time is without beginning or ending.
One may wonder how is it possible that Lord Krishna is not implicated by any actions and that reactions to actions are not applicable to Him? To understand this one should look at it in the following way. Although the growth of mangoes, rice and papayas are undoubtedly supported by rain showers, the rain has no attachment not having any desire for tasting and enjoying the fruits. Similarly in this creation containing various human beings characterised by divine and demoniac natures, possessing good and evil propensities, performing righteous or unrighteous actions and receiving the bestowal of their reactions it is the Supreme Lord Krishna who sanctions these rewards. But there is no partiality or injustice coming from Him every human being creates their own karma or reactions to actions defined by the actions they have been performing life after life since time immemorial. In Brahma Sutras II.III.XXXIV written by Vedavyasa it states that: Partiality and injustice can never be attributed to the Supreme Lord as there are other considerations that must be taken into account and this is because the Vedic scriptures have declared it so. Lord Krishna confirms here that even those who know Him as the origin of creation and all the worlds and know that He is not implicated by any activity being transcendental to prakrit or material nature; these individuals also have their desires and worldly attachments terminated and are not bound by their actions.
The very nature of transcendentalism is being shown here by Lord Krishna declaring that actions of any type never affect Him even if they are for the protection of the universe because He is not touched by egoism and although He is the origin of all He is unattached and desireless. What is the use of saying Lord Krishna is not touched by them when even His devotees who know He is free from desire to fruits of any action are not bound by their actions as well. This is because one who knows the cause of Lord Krishna's being untouched by actions is due to the absence of all egoism, desires and attachments subsequently has their own egoism, desires and attachments evaporated.
Whosoever understands Lord Krishna as being the origin of all as well as being transcendental to all will cease to entangle themselves with desires and attachments to rewards which results in acquiring karma or reactions to actions which binds one to samsara or the cycle of birth and death. It is from past karmas that one is existing in their present lifetime position. Such a person possessing such knowledge and acting upon it appropriately as described in these slokam-s will no longer be bound by karma.
To emphasise the distinction between Lord Krishna and other living entities He twice uses the word mam karmani meaning actions do not bind Me and mam abhijanati meaning one who knows Me in truth.
To be continued ...