vibhuḥ–The self-satisfied Supreme Lord; ādatte–accepts; na pāpam–neither the sin; sukṛtam cha na eva–nor the peity; kasyachit–of anyone. jñānam–Knowledge; (bhavati)–is; āvṛtam–covered; ajñānena–by ignorance—by the Lord’s external potency (avidyā-śakti), to fulfill the living being’s desire to enjoy the material world; tena–thus; jantavaḥ–the living beings (though spiritual in constitution); muhyanti– are deluded, thinking the body to be the self. [15]

The Supreme Lord accepts neither the sin nor the piety of anyone. The living beings fall into illusion because their knowledge is covered by ignorance.