Īśāvāsyopaniṣat 02

kurvanneveha karmāṇi jijīviṣet śataṁ samāḥ। evaṁ tvayi nānyatheto'sti na karma lipyate nare ॥2॥

[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.

akurvataḥ karma na lipyate iti nāsti।

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

"ajñasya karma lipyeta kr̥ṣṇopāstimakurvataḥ। jñānino'pi yato hrāsaḥ ānandasya bhaved dhruvam। ato'lepe'pi lepaḥ syād ataḥ kāryaiva sā sadā॥"

"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."

iti nāradīye ॥2॥

- stated thus in the Nārada Purāṇa.