The devotees of the Lord do believe that nothing can take place without the sanction of the Supreme Lord. He stays in everyone’s heart and keeps vigilance over all actions and witnesses all activities. The argument of the atheist that one cannot be punished for one’s misdeeds unless proved before a qualified justice is refuted herein, for we accept the perpetual witness and constant companion of the living being. A living being may forget all that he might have done in his past or present life, but one must know that in the same tree of the material body, the individual soul and the Supreme Soul as Paramātmā are sitting like two birds. One of them, the living being, is enjoying the fruits of the tree, whereas the Supreme Being is there to witness the activities. Therefore the Paramātmā feature, the Supreme Soul, is actually the witness of all activities of the living being, and only by His direction can the living being remember or forget what he might have done in the past. He is the knower of all past, present and future, and nothing can be concealed from Him. The devotees know this truth, and therefore they discharge their duties sincerely, without being overly anxious for rewards. Besides that, one cannot estimate the Lord’s reactions, either by speculation or by scholarship.
Ref >> Srila Prabhupada Vani.