अधिष्ठानं तथा कर्ता करणं च पृथग्विधम्।
विविधाश्च पृथक्चेष्टा दैवं चैवात्र पञ्चमम्।।18.14।।
।।18.14।। अधिष्ठान (शरीर)? कर्ता? विविध करण (इन्द्रियादि)? विविध और पृथक्पृथक् चेष्टाएं तथा पाँचवा हेतु दैव है।।
In this verse Lord Krishna again reiterates sannyasa or renunciation by abandonment of actions. The words sankhye kritante refers to the system of analysis established in the sankhya philosophy of analytical conclsion by Kapila-deva, who appeared as the son of Kardama Muni from the womb of Devahuti and who is an empowered incarnation of the Supreme Lord Krishna. His is the original sankhya philosophy acknowledging the existence of the Supreme Lord as the goal and is in full accordance with the Vedic scriptures. It should not be confused by an imitation sankhya philosophy by a Kapila Muni which bases its precepts on analysis of matter and is atheistic, not accepting the reality of the Supreme Lord hence contrary to the Vedic scriptures and unacceptable. The word adhisthanam means the body, the life airs, the ego, the senses, and their inner director the atma or immortal soul controlled by paramatma the Supreme Soul residing simultaneously in the individual etheric heart of all living entities. Paramatma is an effortless expansion of the Supreme Lord Krishnas purusa avatar known as Ksisirodaksayi Vishnu. All embodied beings acesta refers to actions both involutary such as the heart beating and breathing as well as volutary actions such as using the hands to perform yagna or ritualistic propitiation and worship of the Supreme Lord or utilising the mind to meditate upon the Supreme Lord. By such actions impressions are established which impel one towards the divine. The divine is transcendental and cannot be seen although the liberated can perceive it in their consciousness it is not visible. It has been said that the body, the life airs, the ego, the senses and the atma are the instruments of all activities with paramatma as the unseen controller of them all.