Actions do not taint the Lord because He is totally free from egoism. Since He is unselfish, He is not taking rebirths as men to reap the fruit of His actions. Anyone who knows his own inmost Self to be the Lord, unattached to action and its result, is not bound by action and will not be reborn in the world of maya.

Taint and desire can come only to an Ego which is the Self functioning through a given state of mind and intellect. The one who has renounced his identification with his limited ego and rediscovered himself as none other than the Self is no more affected by his actions in the outer world.

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Because of the absence of egoism, those karmani, actions; na limpanti, do not taint; mam, Me, by becoming the originators of body etc. And me, for Me; na sprha, there is no hankering for the results of those actions. But in the case of transmigrating beings, who have self-identification in the form, ‘I am the agent’, and thirst for actions as also for their results, it is reasonable that actions should taint them. Owing to the absence of these, actions do not taint Me. Anyone else, too, yah, who; abhijanati, knows; mam, Me; iti, thus, as his own Self, and (knows), ‘I am not an agent; I have no hankering for the results of actions’; sah, he; na badhyate, does not become bound; karmabhih, by actions. In his case also actions cease to be the originators of body etc. This is the import.