na kartrtvam na karmani
lokasya srjati prabhuh
svabhavas tu pravartate
"The embodied spirit, master of the city of his body, does not create activities, nor does he induce people to act, nor does he create the fruits of action. All this is enacted by the modes of material nature."
He says that kartrutvam and karmas in this world, are not created by any atman devoid of body. Atman does not create the reward for such karma. All these are happening because of a beginningless ancient habit. Prabhu = jeevatma [ without a body atman is free and is not answerable to anyone, except God. Also, in the pure form atman is equal to God in gyana and happiness and so atman can be addressed as lord], such an atman free from all karma, lokasya = in this world, na kartrutvam = not the effort required to do an action, na karmani = nor the actions themselves, srijati = are created [by the atman]. A pure and bodyless atman never induces any effort nor is the cause of any work in this world. But the association with a body makes the body to take efforts are cause actions. So all these are not the nature of atman. Karma = action, phala = reward or result of the action,na samyogam = relationship also is not created. So atman does not create the effort, action and the result thereof. But we are doing all actions. One does puthrakamesti yagam and one is rewarded with children, and like this other actions. If atman is not doing all these , then who is doing these? Sri Krishna tells, swabhavas = habit, pravartate = does. Swabhavam means the inevitable qualities we have acquired due to the contact with this prakruti or world. Atman is begining less and it has been residing in various bodies in various births. At one time the atman gets a body of an elephant, then in another birth it gets human body, another time a tree body, etc. Due to such very old habit, atman assumes every time it to be the body it is residing. Atman thinks it is elephant or man or tree. It is like an iron rod kept in burning fire for long time. Then, the iron rod looks exactly like the fire, though it is not fire. Because of the body the efforts, actions and results are there. Once the atman realizes that it is not the body, then the effort , the action and the result are not of atman's creations.