Īśāvāsyopaniṣat 02

कुर्वन्नेवेह कर्माणि जिजीविषेत् शतं समाः। एवं त्वयि नान्यथेतोऽस्ति न कर्म लिप्यते नरे ॥२॥

[कुर्वन्नेव (kurvannev) - performing, indeed; इह (iha) - in this; कर्माणि (karmāṇi) - actions / prescribed deeds; जिजीविषेत् (jijīviṣet) - aspire to live; शतं (śataṁ) - hundred; समाः (samāḥ) - years; एवं (evaṁ) - thus; त्वयि (tvayi) - in you; नान्यथेतोऽस्ति (nānyatheto'sti) - there exists no other way; न (na) - not; कर्म (karma) - action; लिप्यते (lipyate) - gets affected; नरे (nare) - in a person;]

Certainly, one should aspire to live here for a hundred years, performing prescribed deeds. By doing so, the defects of actions do not touch the person, and there is no other way.

Īśā.Bhāshya 02

There is no rule that states sin will not affect one who disengages from action. Even non performance of activities, at times, are defective. Hence, it is always better to perform rightful actions.

अकुर्वतः कर्म न लिप्यते इति नास्ति।

'If one does not engage in deeds, one will not be affected by actions' - such a thing does not exist.

"अज्ञस्य कर्म लिप्येत कृष्णोपास्तिमकुर्वतः। ज्ञानिनोऽपि यतो ह्रासः आनन्दस्य भवेद् ध्रुवम्। अतोऽलेपेऽपि लेपः स्याद् अतः कार्यैव सा सदा॥"

"Actions of not worshiping lord Krishna affect the ignorant. Similarly, the knowledgeable experience diminished happiness by not worshiping the lord. Therefore, even those unattached may get affected (by non-performance of actions). Hence, one must undertake actions all the time."

इति नारदीये ॥२॥

- stated thus in the Nārada Purāṇa.