Bhagavad Gita -Madhvacharya 134

Bhagavad Gita -Sri Madhvacharya

(Bhashya and Tatparya Nirnaya)

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Chapter 4
Jnyaana Yoga

Bhashya :- Sri Krishna tells the form of karma, the Action. The person who performing actions concludes that To Sri Vishnu alone can the action be ascribed; not from me or not by me, who is only the reflection of the Consciousness, can the action be performed”, he, verily, sees. Non-action is that which is performed when one is asleep etc., when one realizes the actions as being performed by the Supreme Self – “The Supreme Self himself in this manner ever creates the entire universe etc”. Such person is the one who is intelligent, a man of wisdom, verily equanimous, capable for being in communion. Even when not performing any actions, He alone is the performer of all actions and being the knower of all the actions.
This and the subsequent five verses Sri Krishna describes the nature of कर्म- as spoken in vedas. The wisdom that one is entirely dependent on the Lord and he alone is the performer of actions assures that the consequence of all actions will be reduced in the fire of wisdom.

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References