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BG 5.14

न कर्तृत्वं न कर्माणि लोकस्य सृजति प्रभुः
न कर्मफलसंयोगं स्वभावस्तु प्रवर्तते

na kartṛtvaṃ na karmāṇi lokasya sṛjati prabhuḥ
na karmaphalasaṃyogaṃ svabhāvastu pravartate

TRANSLATION

The lord of the body (the self i.e., the Jiva) does not create agency, nor actions, nor union with the fruits of actions in relation to the world of selves. It is only the inherent tendencies that function.

PURPORT

When the world of embodied selves exists in conjunction with the Prakrti in the form of gods, animals, men, immobile things etc., the master (Prabhu i.e., the Jiva who is the master of the body), who is not subject to Karma and is established in Its own essential nature, does not bring about: (i) the agency of gods, men etc. (ii) their manifold and particular actions and (iii) their connection with the fruits in the form of embodiment as gods etc., resulting from their actions. Who then brings about agency etc.? It is only the tendencies that act. A tendency (Svabhava) is subtle impressions (Vasanas) originating from Prakrti. The meaning is that agency, etc., do not originate from the natural or pristine condition of the self but are generated by the subtle impressions created by misconceiving those forms of Prakrti etc., as of the self. This is the result of the conjunction of the self with Prakrti in the form of gods, etc., which has been generated by the flow of previous Karmas brought about in beginningless time.