B.G 18.14
अधिष्ठानं तथा कर्ता करणं च पृथग्विधम्। विविधाश्च पृथक् चेष्टा दैवं चैवात्र पञ्चमम् ॥१४॥
adhiṣṭhānaṃ tathā kartā karaṇaṃ ca pṛthagvidham। vividhāśca pṛthak ceṣṭā daivaṃ caivātra pañcamam ॥14॥
[अधिष्ठानं (adhiṣṭhānam) - basis; तथा (tathā) - thus; कर्ता (kartā) - doer; करणं (karaṇam) - instrument; च (ca) - and; पृथग्विधम् (pṛthagvidham) - various kinds; विविधाः (vividhāḥ) - various; च (ca) - and; पृथक् (pṛthak) - separate; चेष्टा (ceṣṭā) - movements; दैवं (daivam) - divine; च (ca) - and; एव (eva) - indeed; अत्र (atra) - here; पञ्चमम् (pañcamam) - fifth;]
The foundation, the doer, the instruments, various movements, and the divine are the five factors involved here.
Gīta Tātparya 18.14
'adhiṣṭhānam' - the foundation, implies the body and other elements.
अधिष्ठानं शरीरादि॥
adhiṣṭhānaṁ śarīrādi॥
[अधिष्ठानम् (adhiṣṭhānam) - basis; शरीर (śarīra) - body; आदि (ādi) - etc.;]
The word 'adhiṣṭhānam' i.e. foundation, implies the body and other elements.