Shrimad Bhagavad Gita As It Is -Shri Shrimad A.C Bhaktivedanta Swami Prabhupada
Chapter 4: Verse-14
The proprietor never desires the low-grade happiness such as the workers may desire. He is aloof from the material actions and reactions. For example, the rains are not responsible for different types of vegetation that appear on the earth, although without such rains there is no possibility of vegetative growth. Vedic smrti confirms this fact as follows:
“In the material creations, the Lord is only the supreme cause. The immediate cause is material nature, by which the cosmic manifestation is made visible.” The created beings are of many varieties, such as the demigods, human beings and lower animals, and all of them are subject to the reactions of their past good or bad activities. The Lord only gives them the proper facilities for such activities and the regulations of the modes of nature, but He is never responsible for their past and present activities. In the Vedänta-sütra  it is confirmed, vaisamya-nairghrnye na säpeksatvät: the Lord is never partial to any living entity. The living entity is responsible for his own acts.The Lord only gives him facilities, through the agency of material nature, the external energy. Anyone who is fully conversant with all the intricacies of this law of karma, or fruitive activities, does not become affected by the results of his activities. In other words, the person who understands this transcendental nature of the Lord is an experienced man in krsna consciousness, and thus he is never subjected to the laws of karma. One who does not know the transcendental nature of the Lord and who thinks that the activities of the Lord are aimed at fruitive results, as are the activities of the ordinary living entities, certainly becomes entangled himself in fruitive reactions. But one who knows the Supreme Truth is a liberated soul fixed in krsna consciousness.