TEXTS 13-14
pancaitani maha-baho
karanani nibodha me
sankhye krtante proktani
siddhaye sarva-karmanam
adhisthanam tatha karta
karanam ca prthag-vidham
vividhas ca prthak cesta
daivam caivatra pancamam
pancafive; etaniall these; maha-baho—O mighty-armed one; karananicause; nibodhajust understand; me—from Me; sankhyein the Vedas; krtanteafter performance; proktanisaid; siddhayeperfection; sarvaall; karmanamactuated; adhisthanamplace; tathaalso; karta—worker; karanam ca—and instruments; prthak-vidhamdifferent kinds; vividhah cavarieties; prthakseparately; cestahendeavor; daivamthe Supreme; caalso; evacertainly; atrahere; pancamam—five.

The place of action, the performer, the senses, the endeavor and ultimately the Supersoul. These are the five factors of action.

TRANSLATION
O mighty-armed Arjuna, learn from Me of the five factors which bring about the accomplishment of all action. These are declared in sankhya philosophy to be the place of action, the performer, the senses, the endeavor, and ultimately the Supersoul.
PURPORT
A question may be raised that since any activity performed must have some reaction, how is it that the person in Krsna consciousness does not suffer or enjoy the reactions of work? The Lord is citing Vedanta philosophy to show how this is possible. He says that there are five causes for all activities and for success in all activity, and one should know these five causes. Sankhya means the stalk of knowledge, and Vedanta is the final stalk of knowledge accepted by all leading acaryas. Even Sankara accepts Vedanta-sutra as such. Therefore such authority should be consulted.
The ultimate will is invested in the Supersoul, as it is stated in the Gita, "sarvasya caham hrdi." He is engaging everyone in certain activities. Acts done under His direction from within yield no reaction, either in this life or in the life after death.
The instruments of action are the senses, and by senses the soul acts in various ways, and 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 super cause. Under these circumstances, he who is acting in Krsna consciousness under the direction of the Supersoul situated within the heart is naturally not bound by any activity. Those in complete Krsna consciousness are not ultimately responsible for their actions. Everything is dependant on the supreme will, the Supersoul, the Supreme Personality of Godhead.

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