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 Tātparya 13.21
Though Lord Vishnu is the cause of all, Prakrti is the primary cause when it comes to agency, while it is the being who is the special cause for experiencing.
"svadehendriyahetutvaṃ yajjīvasya svakarmabhiḥ। āvṛtya viṣṇutattvaṃ taddhetuścitprakṛtirmatā॥
"One's own actions are considered as the cause of one's own body and senses; and is surrounded by the principles of Lord Vishnu, whose cause is considered to be 'Cit-Prakrti'.
jīvasya sukhaduḥkhānāṃ bhogaśaktipradaḥ sadā। paramaḥ puruṣo viṣṇuḥ sarvakartāpi san sadā॥
Lord Vishnu, the supreme being, always grants the power to enjoy happiness and distress to the living being, always being the doer of all.
viśeṣakartā keṣāñcidukto yadvad vikuṇṭhapaḥ। ucyate sarvapālo'pi viśeṣeṇa sa karmaṇā॥"
Though He is the protector of all, for some actions, regarding the abode of the liberated, i.e. Vaikuntha, He is said to be the "special-doer", as his actions are of a special type."
iti ca।
- stated thus, as well.
parameśvarasyaiva sarvakartṛtve'pi bhoktṛtvadāne devyā alpapravṛttiriti darśayituṃ "ucyate" iti sthānadvayepyuktam।
Even though it is Lord, who does everything, he has little involvement when it comes to experiencing (of happiness and misery), or in matters concerned with Prakrti - to demostrate the same two times separate declarative statements ('ucyate') are made.
kartṛtve'pi sa eva mukhyahetuḥ. tathāpi bhoktṛtvāpekṣayā tasyā adhikapravṛttiriti "kartṛtve hetuḥ prakṛtirucyate" iti, sarvahetutvepi viṣṇoḥ prakṛteḥ jīvaṃ prati bhoktṛtvadāne alpapravṛttiriti puruṣo "bhoktṛtve heturucyate" iti viśeṣahetoḥ evamucyate. mukhyatastu sarvahetutvaṃ viṣṇoreveti bhāvaḥ ॥21॥
In the realm of agency, He is indeed the primary cause. However, regarding enjoyership, there is greater activity attributed to being, hence it is said, "Though lord Vishnu is the cause of all, Prakrti is the primary cause when it comes to agency, while it is the being who is the special cause for experiencing", such is the sentiment.
