Bhagavad Gita -Madhvacharya 300

Bhagavad Gita -Sri Madhvacharya

(Bhashya and Tatparya Nirnaya)

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Chapter 13
Kshetra-kshetraaajnyavibhaga Yoga

21. Action, the instrument of action and the result of action are said to be the domain of the Prakriti and Purusha is said to be the cause for the enjoyment of pleasure and pain.
Bhashya :- कार्यम् - action is, verily, the body. The dictionary meaning also says that the body is said to be the medium of action, कारण means the instrument of actions and भोग is the experience. He, as the consciousness, experiences. Prakriti, being gross, is the result (of actions). “Know that the Prakriti is because of the action and the instrument of action. Being the enjoyer (experiencer) of the pleasure and pains Purusha is superior to Prakriti”, thus in Bhagavat Puraana.
Tatparya Nirnaya :- It is Prakriti which makes one to consider one's body to have been acquired by action and makes him oblivious of the true nature of Sri Vishnu. Being creator of all, all the times, it is the Supreme Person, Sri Vishnu who gives the power of enjoyment of pleasure and pain to the Jiva. Being the creator of everything, He is called the special creator, even as there being no other controller for Vaikuntha, Sri Vishnu is called the Special Controller

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References