What follows is from Bhagavadgita As It Is by Bhaktivedanta Prabhupada (ISKCON).
na — never; ādatte — accepts; kasyacit — anyone’s; pāpam — sin; na — nor; ca — also; eva — certainly; su-kṛtam — pious activities; vibhuḥ — the Supreme Lord; ajñānena — by ignorance; āvṛtam — covered; jñānam — knowledge; tena — by that; muhyanti — are bewildered; jantavaḥ — the living entities.
The Sanskrit word vibhu means the Supreme Lord who is full of unlimited knowledge, riches, strength, fame, beauty and renunciation. He is always satisfied in Himself, undisturbed by sinful or pious activities. He does not create a particular situation for any living entity, but the living entity, bewildered by ignorance, desires to be put into certain conditions of life, and thereby his chain of action and reaction begins. A living entity is, by superior nature, full of knowledge. Nevertheless, he is prone to be influenced by ignorance due to his limited power. The Lord is omnipotent, but the living entity is not. The Lord is vibhu, or omniscient, but the living entity is aṇu, or atomic. Because he is a living soul, he has the capacity to desire by his free will. Such desire is fulfilled only by the omnipotent Lord. And so, when the living entity is bewildered in his desires, the Lord allows him to fulfill those desires, but the Lord is never responsible for the actions and reactions of the particular situation which may be desired. Being in a bewildered condition, therefore, the embodied soul identifies himself with the circumstantial material body and becomes subjected to the temporary misery and happiness of life. The Lord is the constant companion of the living entity as Paramātmā, or the Supersoul, and therefore He can understand the desires of the individual soul, as one can smell the flavor of a flower by being near it. Desire is a subtle form of conditioning for the living entity. The Lord fulfills his desire as he deserves: Man proposes and God disposes. The individual is not, therefore, omnipotent in fulfilling his desires. The Lord, however, can fulfill all desires, and the Lord, being neutral to everyone, does not interfere with the desires of the minute independent living entities. However, when one desires Kṛṣṇa, the Lord takes special care and encourages one to desire in such a way that one can attain to Him and be eternally happy.
