Bhagavad Gīta Bhāshya and Tātparya
B.G 18.14
अधिष्ठानं तथा कर्ता करणं च पृथग्विधम्। विविधाश्च पृथक् चेष्टा दैवं चैवात्र पञ्चमम् ॥१४॥
adhiṣṭhānaṃ tathā kartā karaṇaṃ ca pṛthagvidham। vividhāśca pṛthak ceṣṭā daivaṃ caivātra pañcamam ॥14॥
[अधिष्ठानं (adhiṣṭhānam) - basis; तथा (tathā) - thus; कर्ता (kartā) - doer; करणं (karaṇam) - instrument; च (ca) - and; पृथग्विधम् (pṛthagvidham) - various kinds; विविधाः (vividhāḥ) - various; च (ca) - and; पृथक् (pṛthak) - separate; चेष्टा (ceṣṭā) - movements; दैवं (daivam) - divine; च (ca) - and; एव (eva) - indeed; अत्र (atra) - here; पञ्चमम् (pañcamam) - fifth;]
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 causes 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-
adhiṣṭhānaṃ dehādiḥ। kartā viṣṇuḥ। sa hi sarvakartā ityuktam। jīvasya cākartṛtve pramāṇaṃ uktam। karaṇaṃ iṅdriyādi ca। ceṣṭāḥ kriyāḥ। hastādikriyābhiḥ hi homādikarmāṇi jāyante। dhyānāderapi mānasī ceṣṭā kāraṇam। pūrvatnī ceṣṭāpi saṃskārakāraṇatvena bhavati। daivaṃ adṛṣṭam। tathā ca āyāsyaśrutiḥ-
[अधिष्ठानं (adhiṣṭhānam) - basis; देहादिः (dehādiḥ) - body and so on; कर्ता (kartā) - doer; विष्णुः (viṣṇuḥ) - Vishnu; स (sa) - he; हि (hi) - indeed; सर्वकर्ता (sarvakartā) - all-doer; इत्युक्तम् (ityuktam) - thus said; जीवस्य (jīvasya) - of the soul; च (ca) - and; अकर्तृत्वे (akartṛtve) - non-doership; प्रमाणं (pramāṇam) - evidence; उक्तम् (uktam) - said; करणं (karaṇam) - instrument; इङ्द्रियादि (iṅdriyādi) - senses and so on; च (ca) - and; चेष्टाः (ceṣṭāḥ) - efforts; क्रियाः (kriyāḥ) - actions; हस्तादिक्रियाभिः (hastādikriyābhiḥ) - by actions like hands; हि (hi) - indeed; होमादिकर्माणि (homādikarmāṇi) - rituals like homa; जायन्ते (jāyante) - are born; ध्यानादेरपि (dhyānāderapi) - even by meditation and so on; मानसी (mānasī) - mental; चेष्टा (ceṣṭā) - effort; कारणम् (kāraṇam) - cause; पूर्वतनी (pūrvatanī) - previous; चेष्टापि (ceṣṭāpi) - even effort; संस्कारकारणत्वेन (saṃskārakāraṇatvena) - as a cause of impression; भवति (bhavati) - becomes; दैवं (daivam) - divine; अदृष्टम् (adṛṣṭam) - unseen; तथा (tathā) - thus; च (ca) - and; आयास्यश्रुतिः (āyāsyaśrutiḥ) - the scripture of effort;]
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।"
"deho brahmāthendriyādyāḥ kriyāśca tathādṛṣṭaṃ pañcamaṃ karmahetuḥ।"
[देहः (dehaḥ) - body; ब्रह्म (brahma) - Brahman; अथ (atha) - and; इन्द्रिय (indriya) - senses; आद्याः (ādyāḥ) - beginning with; क्रियाः (kriyāḥ) - movement; च (ca) - and; तथा (tathā) - also; अदृष्टम् (adṛṣṭam) - unseen; पञ्चमम् (pañcamam) - fifth; कर्म (karma) - action; हेतुः (hetuḥ) - cause;]
"The body, Brahman, senses, movement, and the unseen - are considered the five causes of action."
इति॥
iti॥
[इति (iti) - thus;]
- stated thus.
Gīta Tātparya 18.14
'adhiṣṭhānam' - the foundation, implies the body and other elements.
अधिष्ठानं शरीरादि॥
adhiṣṭhānaṁ śarīrādi॥
[अधिष्ठानम् (adhiṣṭhānam) - basis; शरीर (śarīra) - body; आदि (ādi) - etc.;]
The word 'adhiṣṭhānam' i.e. foundation, implies the body and other elements.

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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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