B.G 18.15 and 16
शरीरवाङ्मनोभिर्यत् कर्म प्रारभते नरः। न्याय्यं वा विपरीतं वा पञ्चैते तस्य हेतवः ॥१५॥
śarīravāṅmanobhir yat karma prārabhate naraḥ। nyāyyaṃ vā viparītaṃ vā pañcaite tasya hetavaḥ ॥15॥
[शरीर (śarīra) - body; वाक् (vāk) - speech; मनस् (manas) - mind; यत् (yat) - which; कर्म (karma) - action; प्रारभते (prārabhate) - begins; नरः (naraḥ) - man; न्याय्यम् (nyāyyam) - just; वा (vā) - or; विपरीतम् (viparītam) - unjust; वा (vā) - or; पञ्च (pañca) - five; एते (ete) - these; तस्य (tasya) - its; हेतवः (hetavaḥ) - causes;]
Whatever action a man performs with his body, speech, and mind, whether it is just or unjust, these five are its causes.
तत्रैवं सति कर्तारं आत्मानं केवलं तु यः। पश्यत्यकृतबुदि्धत्वान्न स पश्यति दुर्मतिः ॥१६॥
tatraivaṃ sati kartāraṃ ātmānaṃ kevalaṃ tu yaḥ। paśyatyakṛtabuddhitvānna sa paśyati durmatiḥ ॥16॥
[तत्र (tatra) - there; एवं (evaṃ) - thus; सति (sati) - being; कर्तारं (kartāram) - doer; आत्मानं (ātmānaṃ) - Ātmān; केवलं (kevalaṃ) - merely inactive; तु (tu) - but; यः (yaḥ) - who; पश्यति (paśyati) - sees; अकृतबुदि्धत्वात् (akṛtabuddhitvāt) - due to lack of wisdom; न (na) - not; सः (saḥ) - he; पश्यति (paśyati) - sees; दुर्मतिः (durmatiḥ) - foolish;]
In this situation, the one who perceives the Ātmān, the Lord, as inactive (merely active), due to lack of wisdom, does not truly see, as he is misguided.
Gīta Bhāshya 18.15 and 16
'kartāraṃ ātmānaṃ kevalaṃ' - translates to one who perceives 'Ātmān as merely active, i.e. inactive. One who overlooks the omnipotent aspect of the Lord is foolish.
केवलं निष्क्रियम्। एनं केवलमात्मानं निष्क्रियत्वाद्वदन्ति हि॥ इति तत्रैव॥
kevalaṁ niṣkriyam। enaṃ kevalam ātmānaṃ niṣkriyatvād vadanti hi॥ iti tatraiva॥
[केवलम् (kevalam) - merely; निष्क्रियम् (niṣkriyam) - inactive; एनम् (enam) - this; केवलम् (kevalam) - only / merely; आत्मानम् (ātmānam) - Ātmān; निष्क्रियत्वात् (niṣkriyatvāt) - due to inactivity; वदन्ति (vadanti) - they say; हि (hi) - indeed; इति (iti) - thus; तत्रैव (tatraiva) - there itself;]
The word 'kevalam' i.e. limiting, in the context means inactivity. They say - this mere Ātmān is indeed inactive. Hence, the verse 'tatraivaṃ'.
