That supreme soul, which is untouched by cause of action, effect of suffering (which is action), fruits of action as well as the longing that exists before fruition of action, that is ishvar.

Ishvar or God is not someone sitting with a stick in the hand to punish you. It is the subtlest of subtle frequency, that which is separate from the mundane aspects of physical or the unreal which leads ordinary men to associate themselves with suffering, prompts them to perform action to end suffering, ties them to the fruits of the action and infests the mind with feelings and thoughts in the anticipation of result of action.