5:15
नादत्ते कस्यचित्पापं न चैव सुकृतं विभुः ।
अज्ञानेनावृतं ज्ञानं तेन मुह्यन्ति जन्तवः ॥५- १५॥
naadatte kasyachitpaapaM na chaiwa sukRRitaM wibhuH ।
adnyaanenaawRRitaM dnyaanaM tena muhyanti jantawaH ॥५- १५॥
Source: Automatic ITRANS Transliteration
The lord does not accept anyone's sin, nor even merit.
It is by the masking of knowledge by ignorance that creatures stray.
Source: Milind S. Pandit
The Lord does not take the (responsibility for) good or evil deeds of anybody. The knowledge is covered by (the veil of) ignorance, thereby people are deluded.
Nor does the Supreme Spirit assume anyone's sinful or pious activities. Embodied beings, however, are bewildered because of the ignorance which covers their real knowledge.
Source: Bhagavad Gita As It Is