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॥

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.

The verse 'karmaṇi' describes the essence and nature of action.

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.'

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'.

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.

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.

"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."

-thus states Nāradiya Purāna.

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.