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 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.