Bhagavad Gīta Bhāshya and Tātparya
B.G 5.15
नादत्ते कस्यचित् पापं न चैव सुकृतं विभुः। अज्ञानेनावृतं ज्ञानं तेन मुह्यन्ति जन्तवः ॥१५॥
nādatte kasyacit pāpaṁ na caiva sukr̥taṁ vibhuḥ। ajñānenāvr̥taṁ jñānaṁ tena muhyanti jantavaḥ ॥15॥
The omnipresent Lord does not accrue any impressions of the bad deeds nor that of virtues. However, living beings, whose knowledge is covered by ignorance, become deluded and fail to comprehend the same.

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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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