अधिष्ठानं तथा कर्ता करणं च पृथग्विधम्।
विविधाश्च पृथक्चेष्टा दैवं चैवात्र पञ्चमम्।।18.14।।
।।18.14।।इसमें (कर्मोंकी सिद्धिमें) अधिष्ठान तथा कर्ता और अनेक प्रकारके करण एवं विविध प्रकारकी अलगअलग चेष्टाएँ और वैसे ही पाँचवाँ कारण दैव (संस्कार) है।
The word sankhya means rational, analytical reasoning and refes to the sankhya philosophy established by Lord Krishnas incarnation of Kapila Deva. The word kritante means deriving the perfect conclusion of the categorical and essential nature of all things based upon the tenents, ordinances and injunctions of the Vedic scriptures. The five causes Lord krishna will reveal are component factors combining to manifest individual acts. The word nibodha meaning comprehend denotes that they must be contemplated and reflected upon. The absolute conclusion of the Vedic scriptures verily regards Lord Krishnas expansion as paramatma the Supreme Soul existing simultaneously in the etheric heart of all living entities as the sole author of all acts. The body, the prana or life airs, the ego, the senses, the are the four instuments of the atma or individual soul which is powered by paramatma the Supreme Soul. Evidence confirming this is found in the Taittiriya Upanisad II.III.I beginning prana deva anu prananti meaning: That which is within the body is the prana and that which is seated within the body is the the atma and that which rules the immortal atma is paramatma.