I.24 - kleśa-karma-vipāka-āśayaiḥ-aparāmṛṣṭaḥ puruṣa-viṡeṣa īśvaraḥ

God is the very special Supreme Being whose actions are never based on misapprehension, nor is affected by the consequences of such actions.

Patañjali starts to define who is Íśvara. The first quality is being elucidated in this Sūtra. īśvara is the one, who unlike us isn’t affected by the five mental afflictions called the Kleśa-s. Hence his/her actions are not based on these and therefore do not experiences consequences that are pleasant or unpleasant. Basically Īśvara is one who is untouched by Karma.