नादत्ते कस्यचित्पापं न चैव सुकृतं विभुः | अज्ञानेनावृतं ज्ञानं तेन मुह्यन्ति जन्तवः
nādatte kasyacitpāpaṃ na caiva sukṛtaṃ vibhuḥ . ajñānenāvṛtaṃ jñānaṃ tena muhyanti jantavaḥ
遍在者（神）既不接受任何人的罪惡，亦不接受功德。知識為無明所覆蓋，因此眾生皆受迷惑。
The Omnipresent neither accepts anybody's sin nor even virtue. Knowledge remains covered by ignorance. Thery the creatures become deluded.
知識被無明所籠罩，因此人類受到迷惑。他認為：「我行動，我享受。我做了某某功德，我將得到某某果報。我將在天堂享受。我將投生於富裕家庭。」遍在者不接受任何人的罪惡或功德，即使是祂的奉獻者也不例外。當人將自己與原質（Nature）及其影響——身體、心意、生命力（Prana）和感官——認同時，他便受到束縛。當他將自己與居於其心中的不朽、無為的自性（Self）認同時，他便獲得自由或解脫（Moksha）。當神不行動時，祂怎能接受善惡之業呢？
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)