B.G 18.14

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

The foundation, the doer, the instruments, various movements, and the divine are the five factors involved here.

Gīta Bhāshya 18.14

'adhiṣṭhānaṃ' - the foundation such as the body; 'kartā' - all doer, the Brahman; 'karaṇam' - instruments like senses; 'ceṣṭā' - movement, both physical and mental; and 'daivam' - the unseen; are considered the five cause of action.

अधिष्ठानं देहादिः। कर्ता विष्णुः। स हि सर्वकर्ता इत्युक्तम्। जीवस्य चाकर्तृत्वे प्रमाणं उक्तम्। करणं इङ्द्रियादि च। चेष्टाः क्रियाः। हस्तादिक्रियाभिः हि होमादिकर्माणि जायन्ते। ध्यानादेरपि मानसी चेष्टा कारणम्। पूर्वतनी चेष्टापि संस्कारकारणत्वेन भवति। दैवं अदृष्टम्। तथा च आयास्यश्रुतिः-

The 'adhiṣṭhānaṃ' i.e. foundation, is the body and similar elements. Vishnu is 'kartā' i.e. the doer, acknowledged as the universal doer. The individual being's non-doership is supported by testimonials. The 'karaṇam' i.e. instruments, are the senses. The 'ceṣṭāḥ' i.e. movement indicate various activities. Rituals such as homa arise from the movement of the hands. Mental efforts, like meditation, are also causes. Previous efforts contribute to forming impressions. The 'daivam' i.e. divine aspect, is unseen. The Vedic testimonial of 'āyāsya' states:

"देहो ब्रह्माथेंद्रियाद्याः क्रियाश्च तथादृष्टं पञ्चमं कर्महेतुः।"

"The body, Brahman, senses, movement, and the unseen - are considered the five causes of action."

इति॥

- stated thus.

Gīta Tātparya 18.14

'adhiṣṭhānam' - the foundation, implies the body and other elements.

अधिष्ठानं शरीरादि॥

The word 'adhiṣṭhānam' i.e. foundation, implies the body and other elements.