B.G 18.14

adhiṣṭhānaṃ tathā kartā karaṇaṃ ca pṛthagvidham। vividhāśca pṛthak ceṣṭā daivaṃ caivātra pañcamam ॥14॥

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.

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-

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:

"deho brahmāthendriyādyāḥ kriyāśca tathādṛṣṭaṃ pañcamaṃ karmahetuḥ।"

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

iti॥

- stated thus.

Gīta Tātparya 18.14

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

adhiṣṭhānaṁ śarīrādi॥

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