ईशितुश्चेशितव्यानां कुशलाकुशलान्वय: ॥ ३३ ॥
kim uta — what to speak then; akhila — of all; sattvānām — created beings; tiryak — animals; martya — humans; diva-okasām — and inhabitants of heaven; īśituḥ — for the controller; ca — and; īśitavyānām — of those who are controlled; kuśala — with piety; akuśala — and impiety; anvayaḥ — causal connection.
How, then, could the Lord of all created beings — animals, men and demigods — have any connection with the piety and impiety that affect His subject creatures?
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.