Bhagavad Gita · Jnana Karma Sannyasa YogaChapter 4, Shloka 14 (4.14)

Two reasons — and one result. (1) Actions do not cling; (2) there is no craving for results; (3) whoever knows this is free too.

Shankaracharya — the absence of ego and craving. Na māṃ tāni karmāṇi limpanti deha-ādy-ārambhakatvena ahaṅkārābhāvāt — because there is no ego, actions do not bind me (do not produce a new body); na ca … spṛhā tṛṣṇā (nor is there longing, thirst). Worldly people who hold the pride of "I am the doer" and crave results are bound by actions. And yaḥ anyo 'pi mām ātmatvena abhijānāti "nāhaṃ kartā na me karma-phale spṛhā" iti saḥ karmabhiḥ na badhyate — anyone who knows me as their own self — "I am not the doer, I have no craving for the fruit" — is also not bound by actions.

Acharya Ramanuja — the variety of creation comes from the karma of souls. Na mat-prayuktāni imāni deva-manuṣyādi-vaicitryāṇi, sṛjyānāṃ puṇya-pāpa-rūpa-karma-viśeṣa-prayuktāni — this variety of gods, humans and others is not caused by me; it is caused by the particular actions, meritorious or sinful, of the souls being created. So for the variety I am not the doer. He quotes the Brahma Sutra (2.1.34) — vaiṣamya-nairghṛṇye na sāpekṣatvāt — the Lord is not to blame for inequality and cruelty, because creation depends on (the karma of souls); and the Vishnu Purana (1.4.51–52) — the Lord is only the nimitta-mātra (merely the instrumental cause) of creation; the main cause of variety is the prācīna-karma-śaktayaḥ — the old karmic forces — of souls.