Bhagavad Gīta Bhāshya and Tātparya
B.G 4.13
चातुर्वर्ण्यं मया सृष्टं गुणकर्मविभागशः। तस्य कर्तारमपि मां विद्ध्यकर्तारमव्ययम् ॥१३॥
cāturvarṇyaṁ mayā sr̥ṣṭaṁ guṇakarmavibhāgaśaḥ। tasya kartāramapi māṁ viddhyakartāramavyayam ॥13॥
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.
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.
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:
"He is the creator of the universe, who is beyond thought!"
-(Rig 10.82.2, Visvakarma Sukta) and such others.
"Knowledge is my body and activities in the form of duties are my form."
-stated thus as well (at 6.4.46 Bhagavatam).
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.
Gīta Tātparya 4.13
Only those who are of 'sātwik' quality are Vaishnavas, i.e. devotees of lord Vishnu. The varna classification based on birth is merely indicative based on the number of 'sātwik' devotees found. Vaishnavas are found in all classes, and the apparent differences eventually dissolve as per the inherent nature. Divisions based on the action is stated at verse 18.42 of Gita. The word 'api' referenced regarding a combination of qualities is to be understood to mean 'none creates Me'.
"From 'satwa' quality comes goodness, from 'rajas' comes excess of passion, and from 'tamas' comes in the same way (darkness). Thus are the classification of the varnas into four. Only those who are of 'sātwik' quality are Vaishnavas, i.e. devotees of lord Vishnu.
-stated thus.
Divisions based on the action is stated at verse "śamo dama" (18.42), and onwards.
Indeed, the Vaishnavas, i.e. followers of lord Vishnu, are of Sātwik quality. Based on their ease of availability and rarity, they are classified into varnas.
-stated thus as well.
"The Brahmin and others are distinguished solely by qualities such as control of senses. The difference caused by distinctions in birth should be understood as merely attributive. Devotion to Vishnu, the lord of all, is to be found in all varnas. Even though distinctions may arise (because of birth), they eventually dissolve as per the inherent nature."
-sates Naradiya Purana.
"The lord Vishnu is spoken of as 'non-doer' even though He is the doer. As that supreme being is independent, He is non different from his acts."
- stated thus as well by the testimonial.
The term 'api', i.e. 'even', is referenced regarding a combination of qualities. It is to be understood to mean 'none creates Me'.

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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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