प्रकृत्यैव च कर्माणि क्रियमाणानि सर्वशः।
यः पश्यति तथाऽऽत्मानमकर्तारं स पश्यति।।13.30।।
।।13.30।। जो पुरुष समस्त कर्मों को सर्वश प्रकृति द्वारा ही किये गये देखता है तथा आत्मा को अकर्ता देखता है? वही (वास्तव में) देखता है।।
One who perceives that the atma or immortal soul is only the witness and performs no actions; such a person can realise the Supreme Lord Krishna. After enacting the effects of ones karma or reactions to previous actions, the Supreme Lord causes the reactions to be experienced by the jivas or embodied beings. But for the Supreme Lord there exist no enactment of previous actions. Vedavyasa has confirmed that the Supreme Lord is transcendental to material nature, actions and time. The Skanda Purana states: From but a single desire of will the entire creation is manifested by the Supreme Lord. He is the creator of everything but nothing is the creator of Him. He himself has stated earlier that: I am the Lord of all creation. I am the progenitor of Brahma. Everything rests in Me. It is from me that everything has arisen. Know that all creation has manifested from Me alone. These proofs found in the Vedic scriptures and also the absence of any contradictions to this in the Vedic scriptures is corroborated by the words in this verse of prakrtyaiva ca meaning: the material substratum pervading physical existence in the unlimitedly modified forms of bodies with senses. The adjective ca specifically establishes all forms to be from the Supreme Lord alone. In the Shabda Nirnaya is stated that sometimes ca is used to show additional embellishments and other times to emphasise association and other times to show detriments. Since for the inanimate there is no self-motivation as confirmed by Vedavyasa in Vedanta Sutras. It is clear that prakriti or the material substratum pervading physical existence which is inanimate cannot be the primary cause of creation in any way and the creative impulse to animate from the inanimate is completely impossible and preposturous. Thus in this instance the adjective ca is applicable only to the Supreme Lord and not prakriti. in any way. What Lord Krishna has explained in earlier chapters about His being the original seed and everything is connected to Him like pearls on a string is what He is confirming here through association of the ksetra or sphere of activity and the ksetrajna or the knower of the sphere of activity; so there is absolutely no contradiction whatsoever in this regard. Contrarily, hypothesising that anything inanimate can be the cause of the animate is extremely contradictory and completely erroneous. The Paigni scripture states: Creation emanating from conscious will can alone be the main criteria. So in conclusion only supra-mundane actions which are not subject to any modification should be considered eternal and of the nature of the Supreme Lord.