These acts do not bind Me, remaining as one unconcerned and unattached to these acts, O Dhananjaya. (Bhagavad Gita Chapter 9 Verse 9)
Ishvara, knows not the feeling of egotism or agency or of attachment for results. Therefore He is free. There is no dharma or adharma, virtue or vice, for Him as He is beyond the effect of all deeds.
How attached we all are to our little, insignificant doings. How dejected and deeply miserable we become if one of our undertakings meets with failure. What heartburn we experience when our work is not appreciated, what despair if the desired end is not forthcoming. Herein lies our bondage. Therefore we are under the law, under nature, in the grasp of maya. Our desire is our weakness, our attachment is our bondage.
But, producing the entire Cosmos, Bhagavan is responsible for whatever is on earth, in heaven, in all the spheres. He is unattached. He sits by and looks on, unmoved.
It is the mastery over their own nature, the freedom from desires and attachments that makes gods of men. We make a deed good or evil through our attachment for the result. The moment we can truly detach ourselves and learn not to be moved by results — that very instant we are free. Then we are like God. Actions do not bind us; acting, we do not act. The dry leaf moves to and fro, now here, now there and still it does not act. Moving, it does not move. It knows neither dejection nor elation no matter where it is blown. So is the sage. But the sage is conscious. The leaf is powerless. It cannot respond to emotions. The sage has the power to control his emotions. That is renunciation, the test of greatness.