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

Bhagavad Gīta Bhāshya

na kartr̥tvaṁ na karmāṇi lokasya sr̥jati prabhuḥ। na karmaphalasaṁyogaṁ svabhāvastu pravartate ॥14॥

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.

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.

na ca karoti vastutaḥ ityāha - na kartr̥tvam iti। prabhurhi jīvo jaḍamapekṣya ॥14॥

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.

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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