nādatte kasyacitpāpaṃ na caiva sukṛtaṃ vibhuḥ |ajñānenāvṛtaṃ jñānaṃ tena muhyanti jantavaḥ ||
The all-pervading Lord takes on no one's wrongdoing, nor anyone's good deeds. Knowledge is covered over by ignorance, and so beings are deluded.
Explanation
Krishna continues from the previous verse, where he said the Lord does not create agency or actions in the world. Here he adds that the all-pervading one (vibhu) does not take on anyone's sin (pāpa) or merit (sukṛta). Beings are bewildered because ignorance (ajñāna) veils their knowledge. Some commentators read "vibhu" as the supreme Lord, others as the self (ātman) itself, which stays untouched by action.