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Bhagavad Gita Chapter 5 Verse 14

भगवद् गीता अध्याय 5 श्लोक 14

न कर्तृत्वं न कर्माणि लोकस्य सृजति प्रभुः।
न कर्मफलसंयोगं स्वभावस्तु प्रवर्तते।।5.14।।

हिंदी अनुवाद - स्वामी तेजोमयानंद

।।5.14।। लोकमात्र के लिए प्रभु (ईश्वर) न कर्तृत्व न कर्म और न कर्मफल के संयोग को रचता है। परन्तु प्रकृति (सब कुछ) करती है।।

Kumara Vaishnava Sampradaya - Commentary

The word prabhu means master or ruler and the atma or soul representing an eternal portion of the Supreme Lord is the ruler of each physical body. By its eternal nature it is beyond the influence of actions and reactions and resides impervious to them in its own nature. This atma being the individual soul is not the originator in the material creation of the four categories of living entities: the demi-gods, human beings, the fauna or animal kingdoms and the flora or plant kingdom. The atma is also not subject to any activities of authorship emanating from these four categories, nor any connection to the resultant reactions of any activity such as descending into the animal species or ascending to the heavenly spheres and becoming a demi-god. What is it then that accomplishes all these activities? It is the very nature inherent within all beings which is the cause of all designations. By nature it is meant the samkaras or impressions from past lifetimes formatted by the reactions from the chain of activities generated since time immemorial. By nature it is also meant the illusion of authorship and the terminal habit of regarding the temporary physical body as a constitute of the eternal atma. Thus it can be clearly discerned that the essential nature of the atma being eternal has no interconnection to the authorship of actions or the doership of actions which are temporary and the products of association with material matter.