Madhvacharya's Dvaita Vedanta and translation of Sarvamoola containing Bhagavad Gita, Upanishads, and Brahmasutra.

Bhagavad Gīta Bhāshya and Tātparya

adhiṣṭhānaṃ tathā kartā karaṇaṃ ca pṛthagvidham। vividhāśca pṛthak ceṣṭā daivaṃ caivātra pañcamam ॥14॥

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.

adhiṣṭhānaṁ śarīrādi॥

The word 'adhiṣṭhānam' i.e. foundation, implies the body and other elements.

बहुचित्रजगद्बहुधाकरणात् परशक्तिरनन्तगुणः परमः ।
सुखरूपममुष्य पदं परमं स्मरतस्तु भविष्यति तत्सततम् ॥
"The one who has created this variegated vast universe with varied forms has infinite power and is of infinite auspicious qualities. He certainly bestows the highest state of bliss to those who meditate on his ever happy essence." -Dwādasha stōtra 4.3

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