adhisthanam tatha karta
karanam ca prithag-vidham
vividhas ca prithak cesta
daivam caivatra pancamam
The place of action [the body], the performer, the various senses, the many different kinds of endeavor, and ultimately the Supersoul—these are the five factors of action.
Commentary by Srila Prabhupada
The word adhisthanam refers to the body. The soul within the body is acting to bring about the results of activity and is therefore known as karta, “the doer.” That the soul is the knower and the doer is stated in the shruti. Esa hi drasta srasta (Prasna Upanishad 4.9). It is also confirmed in the Vedanta-sutra by the verses jno ’ta eva (2.3.18) and karta shastrarthavattvat (2.3.33). The instruments of action are the senses, and by the senses the soul acts in various ways. For each and every action there is a different endeavor. But all one’s activities depend on the will of the Supersoul, who is seated within the heart as a friend. The Supreme Lord is the supercause. Under these circumstances, he who is acting in Krishna consciousness under the direction of the Supersoul situated within the heart is naturally not bound by any activity. Those in complete Krishna consciousness are not ultimately responsible for their actions. Everything is dependent on the supreme will, the Supersoul, the Supreme Personality of Godhead.
Commentary by Sri Visvanatha Cakravarti Thakur
The five causes are listed. Adhisthanam means the body. Karta means the ahankara, which ties together the soul with the body. Karanam means the senses such as eyes or ears, of many types (prthak vidham). Cesta refers to the life airs such as prana and apana, which have various functions (prthak). Daiva refers to the antaryami who sets everything in motion.