God is a non-doer.
God is a doer.

We know the sole motive behindn any action is to seek happiness. God is happiness that to eternal and infinite. everyone seeks him. What he would seek? Since he has nothing to achieve, he does nothing. Soul seeks happiness and hence soul does everything and not God. Therefore God is a non-doer.

But God has many divine qualities. Most important of these is natural compassion. Thus God, out of compassion, creates this universe from his womb so that souls which are yet to acquire happiness in true sense would try to seek the same.

If not seeking infinite happiness then what is the option? To seek material happiness. Material happiness is never complete by its very nature. To seek any material happiness every soul has to undergo many sufferings in earlier lives. It means there are sufferings before becoming happy and then happiness is sought and then it vanishes and then again sufferings. This the reason why soul has to undergo infinite cycles of death and births.

God out of mercy gives soul chance to seek infinite happiness by sending soul in human form once a while. And then keeps record of each and every of his action and further delivers outcome of every action subsequently.

Thus God does many actions for others therefore he is a doer.
God does not do anything for his own happiness hence he is a non-doer.