na ca mam tani karmani
asaktam tesu karmasu
O Dhananjaya, all this work cannot bind Me. I am ever detached from all these material activities, seated as though neutral.
Commentary by Srila Prabhupada
One should not think, in this connection, that the Supreme Personality of Godhead has no engagement. In His spiritual world He is always engaged. In the Brahma-samhita (5.6) it is stated, atmaramasya tasyasti prakritya na samagamah: “He is always involved in His eternal, blissful, spiritual activities, but He has nothing to do with these material activities.” Material activities are being carried on by His different potencies. The Lord is always neutral in the material activities of the created world. This neutrality is mentioned here with the word udasina-vat. Although He has control over every minute detail of material activities, He is sitting as if neutral. The example can be given of a high-court judge sitting on his bench. By his order so many things are happening—someone is being hanged, someone is being put into jail, someone is awarded a huge amount of wealth—but still he is neutral. He has nothing to do with all that gain and loss. Similarly, the Lord is always neutral, although He has His hand in every sphere of activity. In the Vedanta-sutra (2.1.34) it is stated, vaisamya-nairghrnye na: He is not situated in the dualities of this material world. He is transcendental to these dualities. Nor is He attached to the creation and annihilation of this material world. The living entities take their different forms in the various species of life according to their past deeds, and the Lord doesn’t interfere with them.
Commentary by Sri Visvanatha Cakravarti Thakur
“But then, since you do so much activity, how is it that you do not get bound like the jivas?” This verse answers.
Activities like creation do not bind me. Bondage arises from attachment to action. Because all my desires are fulfilled spontaneously without having to act, I don’t have attachment to action, nor bondage. I am like an indifferent person who is not affected by the mixture of happiness and distress of quarreling parties (udasinavad).