adhiá¹£á¹hÄnaá¹ tathÄ kartÄ
karaṇaṠca pṛthag-vidham
vividhÄÅ› ca pá¹›thak ceá¹£á¹Ä
daivaá¹ caivÄtra pañcamam
adhiá¹£á¹hÄnam - the place; tathÄ - also; kartÄ - the worker; karaṇam - instruments; ca - and; pá¹›thak-vidham - of different kinds; vividhÄḥ - various; ca - and; pá¹›thak - separate; ceá¹£á¹Äḥ - the endeavors; daivam - the Supreme; ca - also; eva - certainly; atra - here; pañcamam - the fifth.
The word adhiá¹£á¹hÄnam refers to the body. The soul within the body is acting to bring about the results of activity and is therefore known as kartÄ, “the doer.†That the soul is the knower and the doer is stated in the Å›ruti. Eá¹£a hi draá¹£á¹Ä sraá¹£á¹Ä (PraÅ›na Upaniá¹£ad 4.9). It is also conï¬rmed in the VedÄnta-sÅ«tra by the verses jño ’ta eva (2.3.18) and kartÄ Å›ÄstrÄrthavattvÄt (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 Kṛṣṇa consciousness under the direction of the Supersoul situated within the heart is naturally not bound by any activity. Those in complete Kṛṣṇa consciousness are not ultimately responsible for their actions. Everything is dependent on the supreme will, the Supersoul, the Supreme Personality of Godhead.