Bhagavad Gīta Bhāshya
B.G 4.13
चातुर्वर्ण्यं मया सृष्टं गुणकर्मविभागशः। तस्य कर्तारमपि मां विद्ध्यकर्तारमव्ययम् ॥१३॥
cāturvarṇyaṁ mayā sr̥ṣṭaṁ guṇakarmavibhāgaśaḥ। tasya kartāramapi māṁ viddhyakartāramavyayam ॥13॥
[चातुः वर्ण्यं मया सृष्टं गुण कर्म विभागशः। तस्य कर्तारम् अपि मां विद्धि अकर्तारम् अव्ययम्॥
cātuḥ = four; varṇyaṁ = classes; mayā = by me; sr̥ṣṭaṁ = created; guṇa = qualities; karma = duties based on; vibhāgaśaḥ = classification system;। tasya = of it; kartāram = the doer; api = even; māṁ = me; viddhi = know; akartāram = non-doer; avyayam = imperishable;]
The classification system of four classes, based on the duties to be performed according to one's qualities, is created by Me. Even though I am the creator of these, know Me as the non-doer, and as imperishable.
Gīta Bhāshya 4.13
Varnas are classification based on qualities. 'Brahmin', the intellectual class, is of Sātwik quality. 'Kshatriya', the warrior class, is formed by the combination of 'Sātwik' and 'Rajasic' qualities. The 'Vaisha', the business class, is formed by the combination of 'Rajasic' and 'Tamasic' qualities. The 'Shudra', the employee class, is of 'Tamasic' quality. Divisions of activities that arise due to qualities are dealt at 18.42 verse of Gita. The lord is known as 'non-doer' though He is the doer, as the nature of His actions is beyond the grasp of mortals.
अहमेव हि कर्ता इत्याह - चातुर्वर्ण्यम् इति। चतुर्वर्णसमुदायः। सात्त्विको ब्राह्मणः। सात्त्विक राजसः क्षत्रियः। राजसतामसो वैश्यः। तामसः शूद्रः। इति गुणविभागः। कर्मविभागस्तु- "शमो दमः" इत्यादिना वक्ष्यते।
ahameva hi kartā ityāha - cāturvarṇyam iti। caturvarṇasamudāyaḥ। sāttviko brāhmaṇaḥ। sāttvika rājasaḥ kṣatriyaḥ। rājasatāmaso vaiśyaḥ। tāmasaḥ śūdraḥ। iti guṇavibhāgaḥ। karmavibhāgastu- "śamo damaḥ" ityādinā vakṣyate।
[ahameva = I only; hi = indeed; kartā = the doer; ityāha = is said; - cāturvarṇyam iti = by the verse "cāturvarṇyam";। caturvarṇasamudāyaḥ = the collection of four classes;। sāttviko = those with 'Saatwik' quality; brāhmaṇaḥ = are Brahmins; sāttvika rājasaḥ = those with a combination of Saatwik and Rajasic qualities; kṣatriyaḥ = are Kshatriyas;। rājasatāmaso = those with a combination of Rajasic and Tamasic qualities; vaiśyaḥ = are 'Vaishyas;। tāmasaḥ = those with Tamasic quality; śūdraḥ = are shudras;। iti = thus; guṇavibhāgaḥ = is the division based on qualities;। karmavibhāgastu = The division based on duties is; "śamo damaḥ" = verse 18.42, 'śamo damaḥ'; ityādinā = such others; vakṣyate = is explained;।]
Indeed, I am only the creator of the populace comprising four classes, is conveyed by the verse 'cāturvarṇyam'. Those with 'Sātwik' qualities are 'Brahmins'. Those with the combination of 'Sātwik' and 'Rājasic' qualities are 'Kshatriyas'. Those with the combination of Rājasic and Tāmasic qualities are 'Vasihyas'. Those with 'Tāmasic' qualities are 'Shūdras'. The division based on duties to be performed are stated in the verse "śamo damaḥ" (18.42), and onwards.
क्रियायाम् वैलक्षण्यात् कर्तापि अकर्ता। तथाहि श्रुतिः
kriyāyām vailakṣaṇyāt kartāpi akartā। tathāhi śrutiḥ
[kriyāyām = in actions; vailakṣaṇyāt = due to it being different and special; kartāpi = though He is the doer; akartā = He is not the doer;। tathāhi = thus indeed; śrutiḥ = is the Vedic testimonial]
Due to the nature of His actions being special, though He is the doer, He is said to be non-doer. Same is stated in the Vedic testimonials:
"विश्वकर्मा विमनाः"
"viśvakarmā vimanāḥ"
["viśvakarmā = creator of the universe; vimanāḥ = who is beyond though"]
"He is the creator of the universe, who is beyond thought!"
इत्यादि।
ityādi।
[ityādi। = (Rig 10.82.2, Visvakarma Sukta) and such others.]
-(Rig 10.82.2, Visvakarma Sukta) and such others.
"तनुर्विद्या क्रियाकृतिः"
"tanurvidyā kriyākr̥tiḥ"
[tanurvidyā = knowledge is my body; kriyākr̥tiḥ = activities in the form of duties are my form;]
"Knowledge is my body and activities in the form of duties are my form."
इति च।
iti ca।
[iti ca। = stated thus as well (at 6.4.46 Bhagavatam)]
-stated thus as well (at 6.4.46 Bhagavatam).
साधितं चैतत् पुरस्तात् ॥१३॥
sādhitaṁ caitat purastāt ॥13॥
[sādhitaṁ = justified and established; caitat = this topic; purastāt = previously;]
This topic, (regarding the lord and his qualities being beyond the grasp of the intellect and conflicting attributes existing in him without conflict,) has already been dealt with and established in previous sections.

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बहुचित्रजगद्बहुधाकरणात् परशक्तिरनन्तगुणः परमः ।
सुखरूपममुष्य पदं परमं स्मरतस्तु भविष्यति तत्सततम् ॥
"The one who has created this variegated vast universe with varied forms has infinite power and is of infinite auspicious qualities. He certainly bestows the highest state of bliss to those who meditate on his ever happy essence." -Dwādasha stōtra 4.3

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