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॥

[न आदत्ते कस्यचित् पापं न च एव सुकृतं विभुः। अज्ञानेन आवृतं ज्ञानं तेन मुह्यन्ति जन्तवः॥
na = not; ādatte = accrues; kasyacit = to anyone; pāpaṁ = impressions of bad deeds; na = nor; ca = and/even; eva = certainly; sukr̥taṁ = virtues; vibhuḥ = the omnipresent lord;। ajñānena = by ignorance; āvr̥taṁ = covered; jñānaṁ = knowledge; tena = by that; muhyanti = are deluded; jantavaḥ = living beings;]

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.