Bhashya
कस्यचिद्दुःखमुत्पद्यते- ममासौ पुत्रो भ्राता चेति- पुत्रा-दिनिमित्तम् , तन्निमित्ताभावे तन्मरणदर्शिनोऽपि नैव दुःख-मुपजायते, तथा ईश्वरस्यापि अपरिच्छिन्नात्मनो ममत्वता-दिदुःखनिमित्तमिथ्याज्ञानादिदोषाभावात् नैव दुःखमुपजा-यते ।तदेतदुच्यते--यदु किंच यत्किंच इमाः प्रजाः शोच-न्ति अमैव सहैव प्रजाभिः तच्छोकादिनिमित्तं दुःखं संयुक्तंभवति आसां प्रजानाम् परिच्छिन्नबुद्धिजनितत्वात्; सर्वा-त्मनस्तु केन सह किं संयुक्तं भवेत् वियुक्तं वा ।अमुं तुप्राजापत्ये पदे वर्तमानं पुण्यमेव शुभमेव- फलमभिप्रेतंपुण्यमिति- निरतिशयं हि तेन पुण्यं कृतम् , तेन तत्फल-मेव गच्छति ; न ह वै देवान्पापं गच्छति, पापफलस्यावस-राभावात्- पापफलं दुःखं न गच्छतीत्यर्थः ॥
In plain words
A man feels grief when he thinks, 'This is my son, this is my brother.' When that cause is absent, even if he sees that person die, no grief arises. In the same way, because the Lord, being the unconditioned Self, is free from ignorance, attachment, and the delusions that cause sorrow, no grief ever arises for Him. Thus it is said: 'Whatever these creatures grieve, they grieve along with their creatures,' because their minds are limited. But for the universal Self, with what could anything be united or separated? As for the one who attains the station of Prajapati, only pure and auspicious fruit awaits him, for his merit is supreme, and he attains that very reward. Sin never reaches the gods, for there is no room for the fruit of sin—meaning that sorrow never touches them.
Close to the Sanskrit
Sorrow arises for someone—thinking 'this is my son, this is my brother'—caused by a son or the like; in the absence of that cause, even for one who sees his death, sorrow does not arise at all. Similarly, for the Lord also, who is of unconditioned self, there being no faults like false knowledge which are causes of sorrow through a sense of mine-ness, sorrow does not arise at all. This is spoken: 'Whatever these creatures grieve, along with the creatures themselves, that sorrow caused by grief and the like is joined to them,' because of being produced by a conditioned intellect; but for the universal self, with whom what could be joined or separated? But for this one residing in the status of Prajapati, an auspicious, beneficial fruit alone is intended as merit; for supreme merit has been done by him, therefore he goes to that very fruit; sin indeed does not go to the gods, due to the absence of occasion for the fruit of sin—meaning that sorrow, the fruit of sin, does not go.