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BG 5.15

नादत्ते कस्यचित्पापं न चैव सुकृतं विभुः
अज्ञानेनावृतं ज्ञानं तेन मुह्यन्ति जन्तवः

nādatte kasyacit pāpaṃ na caiva sukṛtaṃ vibhuḥ
ajñānenāvṛtaṃ jñānaṃ tena muhyanti jantavaḥ

TRANSLATION

The all-pervading One takes away neither the sin nor the merit of any one. Knowledge is enveloped by ignorance. Creatures are thereby deluded.

PURPORT

Because, It, the Atman is ‘all-pervading’, i.e., is not limited to particular area or space included in the bodies of gods, men etc.; It is not the relative or the enemy of any one. For this reason It does not take away or remove the evil or suffering of anyone such as a son who is related and therefore dear to one; nor does It take away, i.e., remove the happiness of anyone whom It deems with aversion. All this is the effect of Vasanas or subtle impressions of Prakrti. How then do these contrary Vasanas originate in the case of one whose intrinsic nature is as described above? In answer it is said that knowledge is enveloped by the darkness of ignorance. The Atman’s knowledge is enveloped, i.e., contracted by preceding Karmas which are opposed to knowledge, so that a person may be qualified to experience the fruits of his own Karma. It is by this Karma, which contracts knowledge, and can join the Jiva with the bodies of gods etc., that the misconception that the bodies are the selves is produced. Consequently there will originate the Vasanas or the unconscious subtle impressions born of such misapprehension of the self and the inclination to undertake actions corresponding to them.

Sri Krsna now brings into proper sequence what has been taught before in the following verses: ‘You will completely cross over the sea of all your sins with the boat of knowledge’ (4.36), and ‘The fire of knowledge reduces all Karmas to ashes in the same way’ (4.37), and ‘For there is no purifier here equal to knowledge’ (4.38).