Srimad Bhagavatam Canto-06, Chapter-16, Text-11
nadatta atma hi gunam
na dosam na kriya-phalam
Translation by His Divine Grace A. C. Bhaktivedanta Swami Srila Prabhupada:
The Supreme Lord [atma], the creator of cause and effect, does not accept the happiness and distress that result from fruitive actions. He is completely independent of having to accept a material body, and because He has no material body, He is always neutral. The living entities, being part and parcel of the Lord, possess His qualities in a minute quantity. Therefore one should not be affected by lamentation.
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