B.G 4.18

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 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.

karmaṇi jīve। asvātantryādakarma। karmavidhiphalayorabhāvāt akarmaṇi viṣṇau svātantryāt sarvakartr̥tvam।

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.

"karo'smin mīyata iti karma jīva udāhr̥taḥ। vidhiśabdenāmitatvāt akarma bhagavān hariḥ॥"

"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."

iti nāradīye।

-thus states Nāradiya Purāna.

kara iti sakārāntaḥ adr̥ṣṭavācī। kriyāvācī vā। tadadhīnatvāt। prasiddhaśca jīve karmaśabdaḥ pañcarātre। kr̥tsnaphalavatvāt kr̥tsnakarmakr̥t ॥18॥

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.