Īśāvāsyopaniṣat Bhāshya
Īśāvāsyopaniṣat 02
कुर्वन्नेवेह कर्माणि जिजीविषेत् शतं समाः। एवं त्वयि नान्यथेतोऽस्ति न कर्म लिप्यते नरे ॥२॥
kurvanneveha karmāṇi jijīviṣet śataṁ samāḥ। evaṁ tvayi nānyatheto'sti na karma lipyate nare ॥2॥
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.
'If one does not engage in deeds, one will not be affected by actions' - such a thing does not exist.
"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."
- stated thus in the Nārada Purāṇa.

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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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