The Lord does not take anyone’s sin nor also their virtue. Knowledge is covered by ignorance; therefore beings are confused.

Divinity as neutral witness. Na ādatte — does not take, does not accept — neither pāpam (sin) nor su-kṛtam (virtuous action).

Vibhuḥ — the omnipresent, the Lord — does not intervene in individual karmic affairs. Ajñānena āvṛtam jñānam — knowledge covered by ignorance — explains confusion. Tena muhyanti jantavaḥ — therefore beings are confused — not by divine will but by self-imposed veiling. Ignorance is self-imposed; liberation is self-realized.