B.G 13.21

कार्यकारणकर्तृत्वे हेतुः प्रकृतिरुच्यते। पुरुषः सुखदुःखानां भोक्तृत्वे हेतुरुच्यते ॥२१॥

kāryakāraṇakartṛtve hetuḥ prakṛtirucyate। puruṣaḥ sukhaduḥkhānāṃ bhoktṛtve heturucyate ॥21॥

[कार्य (kārya) - effect; कारण (kāraṇa) - instrument; कर्तृत्वे (kartṛtve) - in the capacity of doer; हेतुः (hetuḥ) - cause; प्रकृतिः (prakṛtiḥ) - nature; उच्यते (ucyate) - is said; पुरुषः (puruṣaḥ) - the soul; सुखदुःखानां (sukhaduḥkhānāṃ) - of happiness and distress; भोक्तृत्वे (bhoktṛtve) - in the capacity of experiencer; हेतुः (hetuḥ) - cause; उच्यते (ucyate) - is said;]

The insentient Prakrti is considered the cause of 'actions, instruments, and agency', while it is the Being, the Purusha, who is the cause for experiencing happiness and distress.

Gīta Bhāshya 13.21

'kārya' - body, that does the action. 'karaṇā' - the instrument are functional organs (the mind, five senses, five action organs). It is the insentient 'Prakrti' that is the cause of 'action, instrument, and agency'. But, it is the 'Purusha', the being, who is the cause for experiencing happiness and distress.

कार्यं शरीरम्।

kāryaṃ śarīram।

[कार्यं (kāryam) - action; शरीरम् (śarīram) - body;]

'kārya', i.e. action, is the material body (as body is meant for action).

"शरीरं कार्यमुच्यते"

"śarīraṃ kāryam ucyate"

[शरीरं (śarīraṃ) - body; कार्यं (kāryam) - action; उच्यते (ucyate) - is called;]

"The body is referred to as 'kārya'"

इत्यभिधानात्न।

ityabhidhānātna।

[इति (iti) - thus; अभिधानात् (abhidhānāt) - from the name; न (na) - not;]

- declared thus (in ancient testimonial).

करणानि इंद्रियाणि। भोगोनुभवः। स हि चिद्रूपत्वात् अनुभवति। प्रकृतिश्च जडत्वात् परिणामिनी।

karaṇāni indriyāṇi। bhogonubhavaḥ। sa hi cidrūpatvāt anubhavati। prakṛtiśca jaḍatvāt pariṇāminī।

[करणानि (karaṇāni) - instruments; इंद्रियाणि (indriyāṇi) - senses; भोगः (bhogaḥ) - enjoyment; अनुभवः (anubhavaḥ) - experience; सः (saḥ) - he; हि (hi) - indeed; चित् (cit) - consciousness; रूपत्वात् (rūpatvāt) - due to the nature; अनुभवति (anubhavati) - experiences; प्रकृतिः (prakṛtiḥ) - insentient; च (ca) - and; जडत्वात् (jaḍatvāt) - due to inertness; परिणामिनी (pariṇāminī) - transforming;]

(The instruments are the senses. Enjoyment is experience. He indeed, due to the nature of consciousness, experiences. Nature, due to inertness, is transforming.)

The functional organs (the mind, five senses, and five actor organs) are the instruments. The enjoyment is nothing but the experience. Because of the nature of consciousness, one experiences. Insentient (prakṛti), being inert, undergoes transformation.

"कार्यकारणकर्तृत्वे कारणं प्रकृतिं विदुः। भोक्तृत्वे सुखदुःखानां पुरुषं प्रकृतेः परम्॥"

इति भागवते ॥२१॥

"kāryakāraṇakartṛtve kāraṇaṃ prakṛtiṃ viduḥ। bhoktṛtve sukhaduḥkhānāṃ puruṣaṃ prakṛteḥ param॥"

iti bhāgavate ॥21॥

[कार्य (kārya) - effect; कारण (kāraṇa) - cause; कर्तृत्वे (kartṛtve) - agency; कारणं (kāraṇam) - cause; प्रकृतिं (prakṛtim) - nature; विदुः (viduḥ) - they know; भोक्तृत्वे (bhoktṛtve) - in the matter of enjoyment; सुखदुःखानां (sukhaduḥkhānāṃ) - of happiness and distress; पुरुषं (puruṣam) - the living entity; प्रकृतेः (prakṛteḥ) - of material nature; परम् (param) - beyond;]

[इति (iti) - thus; भागवते (bhāgavate) - in the Bhāgavata Purāṇa;]

"The Prakrti is understood to be the cause in the matters regarding 'action, instrument, and agency'. It is the being, Purusha, who transcends insentient Prakrti who experiences happiness and distress."

- stated thus in the Bhāgavata Purāṇa.