Chapter 5, Verse 15
Part of 5: Karm Sanyās Yog — कर्मसंन्यासयोगनादत्ते कस्यचित्पापं न चैव सुकृतं विभुः। अज्ञानेनावृतं ज्ञानं तेन मुह्यन्ति जन्तवः॥
nādatte kasyachit pāpaṁ na chaiva sukṛitaṁ vibhuḥ ajñānenāvṛitaṁ jñānaṁ tena muhyanti jantavaḥ
The Lord takes neither the demerit nor the merit of any; knowledge is enveloped by ignorance, and beings are deluded.
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)