सम्भवन्ति हि भद्राणि विपरीतानि चानघाः ।
कारिणां गुणसङ्गो ऽस्ति देहवान्न ह्यकर्मकृत् ॥ ४४ ॥
sambhavanti-there are; hi-indeed; bhadrani-auspicious, pious activities; viparitani-just the opposite (inauspicious, sinful activities); ca-also; anaghah-O sinless inhabitants of Vaikuntha; karinam-of the fruitive workers; guna-saṅgah-contamination of the three modes of nature; asti-there is; deha-van-anyone who has accepted this material body; na-not; hi-indeed; akarma-krt-without performing action.
O inhabitants of Vaikuntha, you are sinless, but those within this material world are all karmis, whether acting piously or impiously. Both kinds of action are possible for them because they are contaminated by the three modes of nature and must act accordingly. One who has accepted a material body cannot be inactive, and sinful action is inevitable for one acting under the modes of material nature. Therefore all the living entities within this material world are punishable.
The difference between human beings and non-human beings is that a human is supposed to act according to the direction of the Vedas. Unfortunately, men manufacture their own ways of acting, without reference to the Vedas. Therefore all of them commit sinful actions and are punishable.