अधिष्ठानं तथा कर्ता करणं च पृथग्विधम् ।
विविधाश्च पृथक्‍चेष्टा दैवं चैवात्र पञ्चमम् ॥
शरीरवाङ्‍मनोभिर्यत्कर्म प्रारभते नरः ।
न्याय्यं वा विपरीतं वा पञ्चैते तस्य हेतवः ॥
तत्रैवं सति कर्तारमात्मानं केवलं तु यः ।
पश्यत्यकृतबुद्धित्वान्न स पश्यति दुर्मतिः ॥

adhiṣṭhānaṁ tathā kartā karaṇaṁ ca pṛthag-vidham |
vividhāś ca pṛthak-ceṣṭā daivaṁ caivātra pañcamam ||
śarīra-vāṅ-manobhir yat karma prārabhate naraḥ |
nyāyyaṁ vā viparītaṁ vā pañcaite tasya hetavaḥ ||
tatraivaṁ sati kartāram ātmānaṁ kevalaṁ tu yaḥ |
paśyaty akṛta-buddhitvān na sa paśyati durmatiḥ ||
(Śrīmad Bhagavad-gītā: 18.14–6)

“(1) The locus [i.e,, the body], (2) the doer [i.e., the jīva], (3) the different types of instruments [i.e., the senses], (4) the various different functions [e.g., those of the prāṇas], and (5) herein the fifth, the Divine [i.e., the Inner Regulator (Antaryāmī), Paramātmā]—whatever action a person undertakes with the body, speech, or mind, be it right or wrong [i.e., dharmic or adharmic, śāstric or non-śāstric], its causes are these five. This being so, one who sees only oneself as the doer in this regard is ignorant because of having an unrefined understanding and does not [actually] see.”

Commentary

dehendriya-prāṇa-jīvopakaraṇo’sau karma-pravartaka iti niścayavatāṁ karma-tat-phaleṣu kartṛtvābhiniveśa-spṛhā-virahitānāṁ karmāṇi na bandhakānīti bhāvaḥ | … pareśena dattair dehendriyādibhis tenaivāhita-śaktibhis tad-ādhāra-bhūto jīvas tad-āhita-śaktikaḥ san karma-siddhaye svecchayaiva dehendriyādikam adhitiṣṭhati | pareśas tu tat-sarvāntaḥ-sthas tasminn anumatiṁ dadānas taṁ prerayatīti jīvasya sva-dhiyā pravṛtti-nivṛttimattvam asti … |
(Excerpt from the Gītā-bhūṣaṇa-ṭīkā)

“The actions of those (1) who have the conviction that he [i.e., the Inner Regulator, Hari], whose instruments are the body, senses, prāṇas, and jīva, is the prompter of action, and (2) who are completely free from desire for absorption in doership in regard to actions and their results, are not causes of bondage. This is the purport. … With the body, senses, and so forth granted by the Supreme Lord and the energies deposited [in them] by him alone, the existent substratum thereof, the jīva, being [thus] possessed of these energies deposited by him, presides over the body, senses, and so forth solely by his own will for the sake of accomplishing action. The Supreme Lord, however, situated inside all of them [i.e., all jīvas] and granting permission to them, prompts them to act. The jīva is thus possessed of activity and refrainment from activity by means of his own intellect [on the basis of the means provided by the Supreme Lord].”

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