Verset 5.155.15.25.35.45.55.65.75.85.95.105.115.125.135.145.155.165.175.185.195.205.215.225.235.245.255.265.275.285.29

The Lord takes neither the demerit nor even the merit of any; knowledge is enveloped by ignorance, thery beings are deluded.

The all-pervading one does not take on anyone's sin, nor anyone's good deed. Knowledge is covered by ignorance, and by this beings are deluded.

Krishna adds that the vibhu, the all-pervading, does not take on the sins or merits of anyone. Actions and their results belong to the realm of nature and the individual's own doing. Why then do beings feel bound? Because knowledge (jñāna) is veiled by ignorance, and so they are confused about who acts and who reaps. The verse places the cause of bondage not in the highest reality but in ajñāna, ignorance, a covering that can be removed. This points to the next verse, where knowledge dispels ignorance.