The Lord creates neither agency, nor actions, nor the union of action with its fruits. Nature itself is what acts.

Exoneration of the Lord. Na sṛjati — does not create — applied to three: kartṛtvam — agency, capacity to act; karmāṇi — actions themselves; karma-phala-saṃyogam — connection between action and fruit.

The Lord (prabhuḥ) is witness, not agent. Svabhāvaḥ tu pravartate — own-nature is what acts — indicates that prakṛti — material nature — is active principle under divine supervision. Responsibility is of guṇas and karma, not of the Self.