The Lord takes neither the demerit not even the merit of any; knowledge is enveloped by ignorance, thereby beings are deluded.

na = never; ādatte = accepts; kasyacit = anyone’s; pāpaṃ = sin; na = nor; ca = also; eva = certainly; sukṛtaṃ = pious activities; vibhuḥ = the Supreme Lord; ajñānena = by ignorance; āvṛtaṃ = covered; jñānaṃ = knowledge; tena = by that; muhyanti = are bewildered; jantavaḥ = the living entities.;