The Chapter nine of Bhagvat Gita depicts The Almighty as neutral and unattached. 

“He is the Efficient Cause…..The Creator

Not the Material one…..The Created.”

‘He’ has efficiently created all and is efficiently monitoring it all too, but ‘He’ is like an indifferent witness to all the acts which do not bind him….”Na Cha Maa Taani Karmaani Nirvadhnanti Dhananjaya…UdaaseenVadaaseenMasakt Tepu Karmasu…” In this work Lord Krishna is shown playing a flute like a sheep herder…..He is spreading his musical Aura which drives the Humansheep to and fro but he stands at his place unaffected …’He’ stands uninvolved in the material issues…..though is efficiently observing and monitoring…..Establishing that’ He’ is the Efficient Cause…