Bhagavad Gīta Bhāshya and Tātparya
B.G 4.18
कर्मण्यकर्म यः पश्येदकर्मणि च कर्म यः। स बुद्धिमान् मनुष्येषु स युक्तः कृत्स्नकर्मकृत् ॥१८॥
karmaṇyakarma yaḥ paśyedakarmaṇi ca karma yaḥ। sa buddhimān manuṣyeṣu sa yuktaḥ kr̥tsnakarmakr̥t ॥18॥
[कर्मणि अकर्म यः पश्येत् अकर्मणि च कर्म यः। स बुद्धिमान् मनुष्येषु स युक्तः कृत्स्नकर्मकृत्॥
karmaṇi = in activities; akarma = non-action; yaḥ = who; paśyet = sees; akarmaṇi = in non-action; ca = and; karma = action; yaḥ = who;। sa = he; buddhimān = knowledgeable; manuṣyeṣu = among humans; sa = he; yuktaḥ = is engaged in Yoga; kr̥tsnakarmakr̥t = who performs all right actions;॥]
He who sees non-action in activities, and sees action in non-activities is the knowledgeable among humans, and he is rightly engaged in Yōga and performs all the right actions.
Gīta Bhāshya 4.18
The person who perceives non-action in action thinks, "Indeed, I am only reflecting what is presented to my consciousness. Vishnu is the one who is performing the actions, not me." Person who perceives action in non-action thinks - 'This indeed is the Supreme Lord who always performs activities such as creation and so on'. 'buddhimān' - knowledgeable. 'yukto' - engaged in Yōga. 'kr̥tsnakarmakr̥' - indicates he alone gets all-encompassing results.
कर्मादिस्वरूपमाह - कर्मणीति।
karmādisvarūpamāha - karmaṇīti।
[karmādisvarūpamāha = the essence and nature of action is described is; karmaṇīti = 'karmani' verse;]
The verse 'karmaṇi' describes the essence and nature of action.
कर्मणि क्रियमाणे सति अकर्म यः पश्येत् 'विष्णोरेव कर्म नाहं चित्प्रतिबिम्बः किञ्चित् करोमि' इति।
karmaṇi kriyamāṇe sati akarma yaḥ paśyet 'viṣṇoreva karma nāhaṁ citpratibimbaḥ kiñcit karomi' iti।
[karmaṇi = in action; kriyamāṇe = being performed; sati = when; akarma = non-action; yaḥ = who; paśyet = sees; 'viṣṇoreva = of Vishnu, ideed; karma = action; nāhaṁ = not I; citpratibimbaḥ = conciousness, reflection; kiñcit = anything; karomi = i do; iti = thus;।]
When action is being performed, one who perceives non-action, thinks - 'Indeed, Vishnu only is doing the actions, not I. I am only reflecting what my consciousness presents to me.'
अकर्मणि सुप्त्यादौ अकरणावस्थायां परमेश्वरस्य कर्म यः पश्यति 'अयमेव परमेश्वरः सर्वदा सर्वसृष्ट्यादि करोति' इति।
akarmaṇi suptyādau akaraṇāvasthāyāṁ parameśvarasya karma yaḥ paśyati 'ayameva parameśvaraḥ sarvadā sarvasr̥ṣṭyādi karoti' iti।
[akarmaṇi = in non action; suptyādau = in sleep and so on; akaraṇāvasthāyāṁ = in the state of inactivity; parameśvarasya = of the Supreme Lord; karma = action; yaḥ = who; paśyati = sees; ayameva = this indeed; parameśvaraḥ = the supreme lord; sarvadā = always; sarvasr̥ṣṭyādi = creation and so on;karoti = does; iti = thus;]
When in the state of non-action such as sleep and so on, one who perceives the actions of the Supreme Lord, thinks - 'This indeed is the Supreme Lord who always performs activities such as creation and so on'.
स बुद्धिमान् ज्ञानी । स एव च युक्तो योगयुक्तः। सर्वाकरणात् स एव च कृत्स्नकर्मकृत् कृत्स्नफलत्वात् ॥१८॥
sa buddhimān jñānī । sa eva ca yukto yogayuktaḥ। sarvākaraṇāt sa eva ca kr̥tsnakarmakr̥t kr̥tsnaphalatvāt ॥18॥
[sa = he is; buddhimān ='buddhimān' means; jñānī = he is knowledgeable; । sa = he; eva = alone; ca = even; yukto = 'yukto' mean; yogayuktaḥ = engaged in Yōga;। sarvākaraṇāt = because of absence of all actions; sa = he; eva = alone; ca = and/even; kr̥tsnakarmakr̥t = 'kr̥tsnakarmakr̥t' means; kr̥tsnaphalatvāt = because of all-encompassing results;]
He is 'buddhimān', means he is knowledgeable. Such a person only is 'yukta', means he is engaged in Yōga. Because of absence of all self driven actions, such a person alone is 'kr̥tsnakarmakr̥', i.e. performs all right actions, which means, he alone gets all-encompassing results.
Gīta Tātparya 4.18
The living being is labeled as a non-performer because it cannot always get results for the actions it carries out. Lord Vishnu is regarded as the one who performs all actions because He is free and independent. Thus, the knowledgeable perceive the living beings struggle as "non-action", while they perceive the unseen hand of the lord even where there is inaction. The word 'kr̥tsnakarmakr̥t', i.e. the performer of all actions, is used for actions of such a knowldgeable person, as he succeeds in obtaining the desired result of liberation.
कर्मणि जीवे। अस्वातन्त्र्यादकर्म। कर्मविधिफलयोरभावात् अकर्मणि विष्णौ स्वातन्त्र्यात् सर्वकर्तृत्वम्।
karmaṇi jīve। asvātantryādakarma। karmavidhiphalayorabhāvāt akarmaṇi viṣṇau svātantryāt sarvakartr̥tvam।
[karmaṇi = in action; jīve = in living being;। asvātantryādakarma = it is non-action as it is not free;। karmavidhiphalayorabhāvāt = due to lackuna of results for the action performed; akarmaṇi = in non-action; viṣṇau = lord Vishnu; svātantryāt = is free; sarvakartr̥tvam = thus the doer of all actions;।]
Even though actions take place in the being, it is not free to act. The living being is said to be a non-performer because of its inability to get results for the actions performed. Lord Vishnu is considered as the doer of all actions as He is free and independent.
"करोऽस्मिन् मीयत इति कर्म जीव उदाहृतः। विधिशब्देनामितत्वात् अकर्म भगवान् हरिः॥"
"karo'smin mīyata iti karma jīva udāhr̥taḥ। vidhiśabdenāmitatvāt akarma bhagavān hariḥ॥"
["karo'smin = action in this; mīyata = is dissolved; iti = thus; karma = action; jīva = in the living being; udāhr̥taḥ = is illustrated;। vidhiśabdenāmitatvāt = by the term 'destiny', due to the lack of limitation; akarma = non-action; bhagavān = the lord; hariḥ = Hari;॥"]
"The actions performed by the living beings is given as illustration for the actions that dissolve. The term 'destiny' is used due to its lack of limitation and is determined by non-action of the lord Hari."
इति नारदीये।
iti nāradīye।
[iti nāradīye = thus states Nāradiya Purāna]
-thus states Nāradiya Purāna.
कर इति सकारान्तः अदृष्टवाची। क्रियावाची वा। तदधीनत्वात्। प्रसिद्धश्च जीवे कर्मशब्दः पञ्चरात्रे। कृत्स्नफलवत्वात् कृत्स्नकर्मकृत् ॥१८॥
kara iti sakārāntaḥ adr̥ṣṭavācī। kriyāvācī vā। tadadhīnatvāt। prasiddhaśca jīve karmaśabdaḥ pañcarātre। kr̥tsnaphalavatvāt kr̥tsnakarmakr̥t ॥18॥
[kara = the term 'kara'; iti = thus; sakārāntaḥ = with the suffix "sakāra'; adr̥ṣṭavācī = conveys 'adrsta'i.e. the unseen hand;। kriyāvācī vā = also conveys action;। tadadhīnatvāt = due to being dependent on that;। prasiddhaśca = is well-known as well; jīve = in the living being; karmaśabdaḥ = the term 'karma'; pañcarātre = in Pancharatra doctrine;। kr̥tsnaphalavatvāt = due to the completeness of results; kr̥tsnakarmakr̥t = the term 'kr̥tsnakarmakr̥t', i.e, the performer of all actions, is used.]
As the living being depends on the lord, the term 'kara' with the suffix 'sakāra' conveys 'adrsta', i.e. the unseen hand, and also action. The term 'karma' is always used regarding 'Jiva', the living being, is a well-known fact within the Pancharatra doctrine. Because of success in obtaining the desired results, the term 'kr̥tsnakarmakr̥t', i.e., the performer of all actions, is used.

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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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