BG Chap 9 - The Lord is free from all karma
Is the Lord bound by karma, His activities, in creating different bodies? No, these actions do not bind Kṛṣṇa. He is situated as if neutrally uncontaminated by these acts. As a person who works dutifully in a detached spirit remains aloof from the reactions of his work, so Kṛṣṇa becomes neither transformed nor entangled in material events and their reactions because He always remains aloof and detached. Bondage arises from attachment to action. Because all His desires are fulfilled spontaneously without having to act, the Lord has no attachment to action, nor bondage. The Lord is not unjust in creating different bodies for different types of enjoyment and suffering. Previously incurred karmas alone are the causes of different bodies for the jīvas, while the Lord is neutral to their unequal karmas. Since complete neutrality would forbid any sense of doership to the Lord, Kṛṣṇa says He is situated ‘as if’ neutral. Although He has control over every minute detail of material activities, He is sitting as if neutral.
Does this mean the Lord has no engagement at all? The Lord is neutral in the material activities of this world. But in the spiritual world, He is always engaged in His eternal, blissful, spiritual activities.