Bhagavad Gīta Bhāshya and Tātparya
B.G 18.15 and 16
Whatever action a man performs with his body, speech, and mind, whether it is just or unjust, these five are its causes.
In this situation, the one who perceives the Ātmān, the Lord, as inactive (merely active), due to lack of wisdom, does not truly see, as he is misguided.

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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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