Bhagavad Gīta Bhāshya and Tātparya
B.G 13.21
kāryakāraṇakartṛtve hetuḥ prakṛtirucyate। puruṣaḥ sukhaduḥkhānāṃ bhoktṛtve heturucyate ॥21॥
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.
kāryaṃ śarīram।
'kārya', i.e. action, is the material body (as body is meant for action).
"śarīraṃ kāryam ucyate"
"The body is referred to as 'kārya'"
ityabhidhānātna।
- declared thus (in ancient testimonial).
karaṇāni indriyāṇi। bhogonubhavaḥ। sa hi cidrūpatvāt anubhavati। prakṛtiśca jaḍatvāt pariṇāminī।
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.
"kāryakāraṇakartṛtve kāraṇaṃ prakṛtiṃ viduḥ। bhoktṛtve sukhaduḥkhānāṃ puruṣaṃ prakṛteḥ param॥"
iti bhāgavate ॥21॥
"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.

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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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