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Bhagavad Gita Chapter 13 Verse 21

भगवद् गीता अध्याय 13 श्लोक 21

कार्यकारणकर्तृत्वे हेतुः प्रकृतिरुच्यते।
पुरुषः सुखदुःखानां भोक्तृत्वे हेतुरुच्यते।।13.21।।

हिंदी अनुवाद - स्वामी तेजोमयानंद

।।13.21।। कार्य और कारण के उत्पन्न करने में हेतु प्रकृति कही जाती है और पुरुष सुखदुख के भोक्तृत्व में हेतु कहा जाता है।।

Brahma Vaishnava Sampradaya - Commentary

The word karyam meaning effect verily signifies the physical body. The word karana meaning cause reinforces the reality that the physical body is the instrument of performing actions. The word bhoktrtve means experiencing. Lord Krishna as the purusa a manifestation of the Supreme Lord as unlimited consciousness is the cause witnessing and experiencing through all jivas or embodied beings. Prakriti or the material substratum pervading material existence is the effect of actions and the purusa being superior is the cause of action. Now begins the summation. It is prakriti in the form of maya or the external illusory energy that bewilders jivas into believing the physical body belongs to them and is acquired on ones own independently; due to being completely oblivious of the reality of Lord Krishna as the sole creator of everything in all times throughout all creation and it is He alone who awards the power of the jivas to experience the ksetra or field of activity within the physical body and within material existence. Lord Krishna is known as the Supreme Controller because everything in exsitence emanates originally from Him in the material worlds and Vaikuntha the spiritual worlds. Even though the Supreme Lord creates everything, to show that the privilege of experience has been granted to prakriti to a small degree, He uses the word ucyate or speaks in two places. The puport is to emphasize the purusa is the principle cause and prakriti is the secondary effect. Specifically prakriti is more an instrument of action then experiencing actions. The jiva to a lesser extent has been granted agency for experiencing and enjoyment but the actual experiencer and enjoyer is the Supreme Lord who is the controller of everything and who is known as the purusa and ordains through the medium of His localized aspect of paramatma the supreme soul present in the etheric heart of all living entities.