किमुताखिलसत्त्वानां तिर्यङ्मर्त्यदिवौकसाम् । ईशितुश्चेशितव्यानां कुशलाकुशलान्वय: ॥ ३३ ॥
kim utākhila-sattvānāṁ tiryaṅ-martya-divaukasām īśituś ceśitavyānāṁ kuśalākuśalānvayaḥ
فكيف إذن يمكن لربّ جميع الكائنات—البهائم والبشر والآلهة—سيدِ من يجب إخضاعهم، أن تكون له صلةٌ بالبرّ والإثم اللذين يؤثران في رعيّته؟
As explained in text 32, even great personalities empowered by the Lord are free from the laws of karma. Then what to speak of the Lord Himself. After all, the law of karma is created by Him and is an expression of His omnipotent will. Therefore His activities, which He performs out of His own pure goodness, are never subject to criticism by ordinary living beings.
No. This verse states that as the Supreme Controller (īśitā), Kṛṣṇa has no binding connection with auspicious or inauspicious karmic reactions; karma applies to controlled beings, not to the Lord.
He is clarifying that Kṛṣṇa’s intimate līlā is not ordinary morality-bound action; the Lord’s acts are transcendental and do not create karmic bondage, unlike those of conditioned beings.
It encourages seeing God as transcendental and cultivating bhakti—acting in devotion and surrender—so one is not trapped in anxiety over karmic dualities of “good” and “bad,” but seeks pure intention and divine remembrance.