sambhavanti hi bhadrāṇi
viparītāni cānaghāḥ
kāriṇāṁ guṇa-saṅgo 'sti
dehavān na hy akarma-kṛt
sambhavanti - there are; hi - indeed; bhadrāṇi - auspicious, pious activities; viparītāni - just the opposite (inauspicious, sinful activities); ca - also; anaghāḥ - O sinless inhabitants of Vaikuṇṭha; kāriṇām - of the fruitive workers; guṇa-saṅgaḥ - contamination of the three modes of nature; asti - there is; deha-vān - anyone who has accepted this material body; na - not; hi - indeed; akarma-kṛt - without performing action.
The difference between human beings and nonhuman beings is that a human is supposed to act according to the direction of the Vedas. Unfortunately, men manufacture their own ways of acting, without reference to the Vedas. Therefore all of them commit sinful actions and are punishable.