B.G 13.21
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.
"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'.
Lord Vishnu, the supreme being, always grants the power to enjoy happiness and distress to the living being, always being the doer of all.
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."
- stated thus, as well.
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.
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.
