Madhvacharya's Dvaita Vedanta and translation of Sarvamoola containing Bhagavad Gita, Upanishads, and Brahmasutra.

Bhagavad Gīta Bhāshya and Tātparya

Whatever action a man performs with his body, speech, and mind, whether it is just or unjust, these five are its causes.

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.

The word 'kevalam' i.e. limiting, in the context means inactivity. They say - this mere Ātmān is indeed inactive. Hence, the verse 'tatraivaṃ'.

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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