Na Kartritvam Na Karmani

Krishna reveals something fundamental. The Lord does not create doership for anyone, nor actions, nor the link between action and its result. All of this is the work of prakriti — nature operating on its own.

The sun warms a field with its light, but it does not decide what grows in which field. The sun simply shines. Nature does the rest. In the same way, the Paramatma pervades everything — yet is not the doer of anyone's actions.

This shloka establishes the non-involvement of God in individual karma. The blame for results cannot be placed on the Lord — that is the insight offered here. Tradition regards this verse as an indication of God's 'sakshi' (witness) nature: God sees all but authors nothing.