B.G 5.14
न कर्तृत्वं न कर्माणि लोकस्य सृजति प्रभुः। न कर्मफलसंयोगं स्वभावस्तु प्रवर्तते ॥१४॥
na kartr̥tvaṁ na karmāṇi lokasya sr̥jati prabhuḥ। na karmaphalasaṁyogaṁ svabhāvastu pravartate ॥14॥
[न कर्तृत्वं न कर्माणि लोकस्य सृजति प्रभुः। न कर्मफल संयोगं स्वभावः तु प्रवर्तते॥
na = not; kartr̥tvaṁ = agency to act; na = not; karmāṇi = actions; lokasya = of the world; sr̥jati = are employed; prabhuḥ = by the master;। na = not; karmaphala = results of action; saṁyogaṁ = union with; svabhāvaḥ = inherent nature; tu = but; pravartate = engages in/ drives;]
Neither the agency to act, nor acts of the world are directly driven by the master (of city of nine gates, i.e. individual soul). Thus, is not united with the results of action. They are but, driven as per their inherent nature.
Gīta Bhāshya 5.14
The word 'prabhu', 'the master', here refers to individual being, as he/she is more capable than inert matter. Individual being does not do in reality, hence is not the agent.
न च करोति वस्तुतः इत्याह - न कर्तृत्वम् इति। प्रभुर्हि जीवो जडमपेक्ष्य ॥१४॥
na ca karoti vastutaḥ ityāha - na kartr̥tvam iti। prabhurhi jīvo jaḍamapekṣya ॥14॥
[न (na) - not; च (ca) - and; करोति (karoti) - does; वस्तुतः (vastutaḥ) - in reality; इति (iti) - thus; न (na) - not; कर्तृत्वम् (kartṛtvam) - agency; इति (iti) - thus; प्रभुः (prabhuḥ) - the Lord; हि (hi) - indeed; जीवो (jīvo) - the individual soul; जडमपेक्ष्य (jaḍamapekṣya) - compared to inert matter;]
He does not do in reality, thus it is explained in 'na kartr̥tvam', i.e. 'has no agency' verse. Here the individual being is addressed as 'prabhuḥ', the lord, as he is more capable compared to inert matter.