Bhagavad Gīta Bhāshya and Tātparya
B.G 13.21
The insentient Prakrti is considered the cause of 'actions, instruments, and agency', while it is the Being, the Purusha, who is the cause for experiencing happiness and distress.
Gīta Bhāshya 13.21
'kārya' - body, that does the action. 'karaṇā' - the instrument are functional organs (the mind, five senses, five action organs). It is the insentient 'Prakrti' that is the cause of 'action, instrument, and agency'. But, it is the 'Purusha', the being, who is the cause for experiencing happiness and distress.
'kārya', i.e. action, is the material body (as body is meant for action).
"The body is referred to as 'kārya'"
- declared thus (in ancient testimonial).
The functional organs (the mind, five senses, and five actor organs) are the instruments. The enjoyment is nothing but the experience. Because of the nature of consciousness, one experiences. Insentient (prakṛti), being inert, undergoes transformation.
"The Prakrti is understood to be the cause in the matters regarding 'action, instrument, and agency'. It is the being, Purusha, who transcends insentient Prakrti who experiences happiness and distress."
- stated thus in the Bhāgavata Purāṇa.
Gīta Tātparya 13.21
Though Lord Vishnu is the cause of all, Prakrti is the primary cause when it comes to agency, while it is the being who is the special cause for experiencing.
"One's own actions are considered as the cause of one's own body and senses; and is surrounded by the principles of Lord Vishnu, whose cause is considered to be 'Cit-Prakrti'.
Lord Vishnu, the supreme being, always grants the power to enjoy happiness and distress to the living being, always being the doer of all.
Though He is the protector of all, for some actions, regarding the abode of the liberated, i.e. Vaikuntha, He is said to be the "special-doer", as his actions are of a special type."
- stated thus, as well.
Even though it is Lord, who does everything, he has little involvement when it comes to experiencing (of happiness and misery), or in matters concerned with Prakrti - to demostrate the same two times separate declarative statements ('ucyate') are made.
In the realm of agency, He is indeed the primary cause. However, regarding enjoyership, there is greater activity attributed to being, hence it is said, "Though lord Vishnu is the cause of all, Prakrti is the primary cause when it comes to agency, while it is the being who is the special cause for experiencing", such is the sentiment.

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बहुचित्रजगद्बहुधाकरणात् परशक्तिरनन्तगुणः परमः ।
सुखरूपममुष्य पदं परमं स्मरतस्तु भविष्यति तत्सततम् ॥
"The one who has created this variegated vast universe with varied forms has infinite power and is of infinite auspicious qualities. He certainly bestows the highest state of bliss to those who meditate on his ever happy essence." -Dwādasha stōtra 4.3

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