Verse 18.14
अधिष्ठानं तथा कर्ता करणं च पृथग्विधम् । विविधाश्च पृथक्चेष्टा दैवं चैवात्र पञ्चमम् ॥ १८.१४ ॥
इस विषय में अर्थात् कर्मों की सिद्भि में अधिष्ठान और कर्ता तथा भिन्न-भिन्न प्रकार के कारण एवं नाना प्रकार की अलग-अलग चेष्टाऍ और वैसे ही पाँचवां हेतु दैव है ।
The Lord described the five causes of action: The body itself, is the first. The second is the owner of the body who actually performs the action. The third is the various senses of the body, which allow perception of the world. The fourth is the different functions performed by the being and finally the Super-Soul within the being.