Text ۱5۱۱
Conclusion  The Perfection of Benundiation
701
philosophy to be the place of action, the performer, the senses, the endeavor, and ultimately the Supersoul.
PURPORTE
A question may be raised that since any activity performed must have some reaction, how is it that the person in Kṛṣṇa consciousness does not suffer or enjoy the reactions of work? The Lord is citing  Vedānta  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.  Sāṅkhya  means the stalk of knowledge, and  Vedānta  is the final stalk of knowledge accepted by all leading  ācāryas . Even Śaṅkara accepts  Vedānta-sūtra  as such. Therefore such authority should be consulted.
The ultimate will is invested in the Supersoul, as it is stated in the  Gūtā , “ sarvasya cāhaṁ hṛdi .” 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 Kṛṣṇa consciousness under the direction of the Supersoul situated within the heart is naturally not bound by any activity. Those in complete Kṛṣṇa consciousness are not ultimately responsible for their actions. Everything is dependent on the supreme will, the Supersoul, the Supreme Personality of Godhead.
TEXT 15
शरीरवाङ्मनोभिर्यत्कर्म ग्रारभते नरः । 
    न्याय्यं वा विपरीतं वा पञ्चैते तस्य हेतवः ॥१५॥
śarīra-vāṅmanobhir yat karma prārabhate naraḥ nyāyyaṁ vā viparītaṁ vā pañcaite tasya hetavaḥ
śarīra —body;  vāk —speech;  manobhiḥ —by the mind;  yat —anything;  karma —work;  prārabhate —begins;  naraḥ —a person;  nyāyyam —right;  vā —or;