Bhagavad Gīta Bhāshya and Tātparya
B.G 4.14
न मां कर्माणि लिम्पन्ति न मे कर्मफले स्पृहा। इति मां योऽभिजानाति कर्मभिर्न स बद्ध्यते ॥१४॥
na māṁ karmāṇi limpanti na me karmaphale spr̥hā। iti māṁ yo'bhijānāti karmabhirna sa baddhyate ॥14॥
[न मां कर्माणि लिम्पन्ति न मे कर्म फले स्पृहा। इति मां यः अभिजानाति कर्मभिः न स बद्ध्यते॥
na = not; māṁ = Me; karmāṇi = actions; limpanti = taints; na = not; me = my; karma phale = fruits of deeds; spr̥hā = yearning;। iti = thus; māṁ = Me; yaḥ = Who; abhijānāti = knows; karmabhiḥ = by actions; na = not; sa = he; baddhyate = is abound;॥]
Actions do not taint Me, nor have I any yearning for the fruits thereof. He who understands Me thus is not bound by actions.
Gīta Bhāshya 4.14
Lord Vishnu's very knowledge is His desire, but He does not cling to it. At the same time, His actions do no end, as both the number of beings and time are infinite.
अत एव "न मां कर्माणि लिम्पन्ति " इतश्च न लिम्पन्तीत्याह - न मे कर्मफले स्पृहा॥
ata eva "na māṁ karmāṇi limpanti " itaśca na limpantītyāha - na me karmaphale spr̥hā॥
[ata = therefore; eva = only; "na = not; māṁ = me; karmāṇi = actions; limpanti = taint;" itaśca = from this, and; na = not; limpantītyāha = said, does not taint; - "na = not; me = my; karmaphale = fruits of actions; spr̥hā = yearn for;" ॥]
Therefore, (as lord is beyond the grasp of the intellect,) it is said - "The actions do not taint Me". It does not taint Him because - "He does not yearn for any fruits from actions."
इच्छामात्रं तु अस्ति। न तु तत्र अभिनिवेशः। तच्चोक्तम्–
icchāmātraṁ tu asti। na tu tatra abhiniveśaḥ। taccoktam–
[icchāmātraṁ = mere wish; tu = but/however; asti = exist;। na = not; tu = but/however; tatra = there; abhiniveśaḥ = clinging;। taccoktam = therefore, it is said;]
He does have a wish, however, not the clinging to it. Hence it is said:
"आकाङ्क्षन्नपि देवोऽसौ नेच्छते लोकवत्परः। न ह्याग्रहस्तस्य विष्णोर्ज्ञानं कामो हि तस्य तु॥"
इति।
"ākāṅkṣannapi devo'sau necchate lokavatparaḥ। na hyāgrahastasya viṣṇorjñānaṁ kāmo hi tasya tu॥"
iti।
["ākāṅkṣannapi = does not have anxiety, even; devo'sau = this lord; necchate = not desires; lokavatparaḥ = like ordinary people, He is beyond and supreme;। na = not; hyāgrahastasya = indeed, one without a grasp; viṣṇorjñānaṁ = of Vishnu, knowledge; kāmo = desire; hi = certainly; tasya = His; tu = but;॥"]
[iti = states the testimonial.]
"This lord does not desire like ordinary people, and does not have anxiety, as He is beyond and supreme. However, He is not the one without grasp, as Vishnu's very knowledge is His desire."
-states the testimonial.
न च केचिन्मुक्ताः भवन्तीति क्रमेण सर्वमुक्तिः। तथाहि श्रुतिः-
na ca kecinmuktāḥ bhavantīti krameṇa sarvamuktiḥ। tathāhi śrutiḥ
[na = not; ca = and / so; kecinmuktāḥ = some are liberated; bhavantīti = becomes, thus; krameṇa = gradually; sarvamuktiḥ = everyone is liberated;। tathāhi = indeed, for this purpose only; śrutiḥ = vedic testimony states;]
Some get liberated now, thus does gradually everyone get liberated? Indeed, to clarify, Vedic testimony states:
"ज्ञात्वा तमेवं मनसा हृदा च भूयो न मृत्युमुपयाति विद्वान्।"
इति कथं वा इत्यनन्ता वा इत्यनन्तवदिति होवाच इति ॥१४॥
"jñātvā tamevaṁ manasā hr̥dā ca bhūyo na mr̥tyumupayāti vidvān।" (Yaj.10.79.16, Mahanarayanopanishat)
iti kathaṁ vā ityanantā vā ityanantavaditi hovāca iti ॥14॥
["jñātvā = having known/realized; tamevaṁ = Him, only; manasā = in the mind; hr̥dā = with the heart;ca = and; bhūyo = again; na = not; mr̥tyumupayāti = death does not happen; vidvān = for the knower;।]
[iti = thus; kathaṁ = how; vā = or / so; ityanantā = thus, infinite; vā = so; ityanantavaditi = thus, it is infinite; hovāca = it is said; iti = thus॥14॥]
Having realized Him in the mind and the heart, the knowledgeable does not get the death again." (Yaj.10.79.16, Mahanarayanopanishat)
In this context, (it is answered, time) is infinite, (the number of beings) are infinite, (the way infinite-ness of the lord is greater than that of the time, similarly the infinite-ness of the beings is greater than that of time.)
Gīta Tātparya 4.14
The expression 'māṁ', i.e. "Me", brings out the different between ordinary beings and the Lord.
जीवाभेदनिवृत्त्यर्थं मामिति विशेषणम् ॥१४॥
jīvābhedanivr̥ttyarthaṁ māmiti viśeṣaṇam ॥14॥
[ jīvābhedanivr̥ttyarthaṁ = to bring out the difference between ordinary beings (and the lord); māmiti = the word "Me"; viśeṣaṇam = is the speciality॥14॥]
To bring out the difference between ordinary beings and the lord, and to highlight His speciality, the expression "Me" is used in this verse.

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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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