सुखाय दु:खाय हिताहिताय ।
बन्धाय मोक्षाय च मृत्युजन्मनो:
शरीरिणां संसृतयेऽवकल्पते ॥ २३ ॥
sukhāya duḥkhāya hitāhitāya
bandhāya mokṣāya ca mṛtyu-janmanoḥ
śarīriṇāṁ saṁsṛtaye ’vakalpate
tathāpi — still; tat-śakti — of the Lord’s energy; visargaḥ — the creation; eṣām — of these (conditioned souls); sukhāya — for the happiness; duḥkhāya — for the distress; hita-ahitāya — for the profit and loss; bandhāya — for the bondage; mokṣāya — for the liberation; ca — also; mṛtyu — of death; janmanoḥ — and birth; śarīriṇām — of all those who accept material bodies; saṁsṛtaye — for the repetition; avakalpate — acts.
Although the Supreme Lord is unattached to our happiness and distress according to karma, and although no one is His enemy or favorite, He creates pious and impious activities through the agency of His material potency. Thus for the continuation of the materialistic way of life He creates happiness and distress, good fortune and bad, bondage and liberation, birth and death.
Although the Supreme Personality of Godhead is the ultimate doer of everything, in His original transcendental existence He is not responsible for the happiness and distress, or bondage and liberation, of the conditioned souls. These are due to the results of the fruitive activities of the living entities within this material world. By the order of a judge, one person is released from jail, and another is imprisoned, but the judge is not responsible, for the distress and happiness of these different people is due to their own activities. Although the government is ultimately the supreme authority, the justice is administered by the departments of the government, and the government is not responsible for the individual judgments. Therefore the government is equal to all the citizens. Similarly, the Supreme Lord is neutral to everyone, but for the maintenance of law and order His supreme government has various departments, which control the activities of the living entities. Another example given in this regard is that lilies open or close because of the sunshine, and thus the bumblebees enjoy or suffer, but the sunshine and the sun globe are not responsible for the happiness and distress of the bumblebees.