Chapter 18, Verse 14

अधिष्ठानम् the seat or body, तथा also, कर्ता the doer, करणम् the senses, च and, पृथग्विधम् of different, विविधाः various, च and, पृथक् different, चेष्टाः functions, दैवम् the presiding deity, च and, एव even, अत्र here, पञ्चमम् the fifth. Commentary: Now listen to the characteristics of these five, of which the body is the first. It is termed the support or the seat. The body is the seat of desire, hatred, happiness, misery, knowledge and the like. The individual soul experiences through the body the pleasure and pain that arise through contact with matter. Egoism is the agent or the doer or the enjoyer. Nature does actions but through delusion the individual soul takes to himself the credit of their execution and, therefore, he is called the agent.Karta The enjoyer putting on the nature or properties of the limiting adjuncts with which he comes into contact.Karanam prithagvidham Various organs such as the organ of hearing, by which the individual soul hears the sound, etc. organs of knowledge and action and the mind.Daivam The presiding deity such as the Sun and the other gods by whose help the eye and the other organs perform their respective functions destiny.Cheshta Play of energy in the organs or the senses during the action.Absence of any of these factors will make action impossible.