Kṛṣṇa says that there is no work that affects Him nor does He desire the fruits of work. One who understands this also does not become entangled in the fruits of his work. Kṛṣṇa’s actions are in response to the karmas of the jīva. Being full in His own bliss, Kṛṣṇa only acts for the sake of encouraging others. He simply bestows what arises from the desires for enjoyment of the jīvas entangled in material world or merged in prakṛti.

The Lord is the efficient cause (nimitta-mātram) in the creation of the bodies for the jīvas with various mentalities. The great variety in the states of the jīvas are the powers arising from their old karmas. As the efficient cause He is like the rain which pours water on all seeds, and according to its type the seeds sprout into different plants. The Lord inspires the jīvas to act, but they act according to their past desires or their intelligence guided by the scriptures. He who knows that the Lord is transcendental to the material world attains liberation, and one should also follow the Lord’s example of acting without desire.