ಭಗವದ್ಗೀತೆ ಶ್ಲೋಕ 5.15

न आदत्तॆ कस्यचित् पापं न च एव सुकृतं विभुः ।
अज्ञानॆन आवृतं ज्ञानं तॆन मुह्यन्ति जन्तवः ॥ ५.१५ ॥

ನ ಆದತ್ತೇ ಕಸ್ಯಚಿತ್ ಪಾಪಂ ನ ಚ ಏವ ಸುಕೃತಂ ವಿಭುಃ |
ಅಜ್ಞಾನೇನ ಆವೃತಂ ಜ್ಞಾನಂ ತೇನ ಮುಹ್ಯಂತಿ ಜಂತವಃ || ೫.೧೫ ||

na AdattE kasyachit pApaM na cha eva sukRutaM vibhuH |
aj~jAnEna AvRutaM j~jAnaM tEna muhyanti jantavaH || 5.15 ||

The powerful one, that is, the absolute Lord does not accept the evil arising from any action, nor the merit. That is, the Lord is not affected by the consequences of any activity or action.
If there is a ruler who is everywhere and absolutely a free agent and doer of all, how is it that He is not seen by anybody? The latter half of the verse answers the question:
On account of the power of understanding being obstructed by nescience (ignorance), the jeevas do not know or see Him.

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