Text 14

अधिष्ठानं तथा कर्ता करणं च पृथग्विधम् ।
विविधाश्च पृथक्चेष्टा दैवं चैवात्र पञ्चमम् ॥१४॥

adhiṣṭhānaḿ tathā kartā
karaṇaḿ ca pṛthag-vidham
vividhāś ca pṛthak ceṣṭā
daivaḿ caivātra pañcamam

Translation:

The place of action [the body], the performer, the various senses, the many different kinds of endeavor, and ultimately the Supersoul -- these are the five factors of action.

Purport:

The word adhishthanam refers to the body. The soul within the body is acting to bring about the results of activity and is therefore known as karta, "the doer." That the soul is the knower and the doer is stated in the sruti. Esha hi drashta srashta (Prasna Upanishad 4.9). It is also confirmed in the Vedanta-sutra by the verses jno 'ta eva (2.3.18) and karta sastrarthavattvat (2.3.33). The instruments of action are the senses, and by the senses the soul acts in various ways. For each and every action there is a different endeavor. But all one's activities depend on the will of the Supersoul, who is seated within the heart as a friend. The Supreme Lord is the supercause. Under these circumstances, he who is acting in Krishna consciousness under the direction of the Supersoul situated within the heart is naturally not bound by any activity. Those in complete Krishna consciousness are not ultimately responsible for their actions. Everything is dependent on the supreme will, the Supersoul, the Supreme Personality of Godhead.