Verse 4.14: There is no work that affects Me; nor do I aspire for the fruits of action. One who understands this truth about Me also does not become entangled in the fruitive reactions of work.
The laws of karma have been discussed extensively in the 2nd and 3rd chapters of the Gita. There, it was highlighted that both good and bad karma are unwanted. We also learned that all actions result in karma.
It was at this point that the Gita introduced the concept of akarma, or performing actions that do not incur any karma. The secret to performing akarmic work was given. Anyone remember? If you said a transformation of consciousness...you're right!
Any action that is performed with the attitude of offering it in gratitude to the Divine results in no karma.
If you've ever wondered why that's the case, today's verse gives the answer. The Divine Himself is not subject to the laws of karma, nor is He responsible for the karma that all of us incur. Although the King or President of a country is responsible for their citizens, there may be laws that do not apply to them due to their position. Furthermore, if their citizens break those laws, the King or President is not responsible for their actions. Those citizens have free will and have chosen to exercise it.
Since the Divine is not subject to the laws of karma, when our consciousness transfers from being self-centred to offering our best to the Divine, our actions are also not subject to karma.
The Gita is prompting us to imbibe a culture of gratitude and reciprocation.
Instead of succumbing to the overwhelming ethos of "mine, mine, mine!" which is pervading our society, we can instead be instruments to help elevate it. By recognizing the gifts we have been given as those coming from the Divine, the greatest happiness can be experienced when we act as instruments of grace and offer our actions, and whatever results that come from it, on the altar of love for the Divine.