प्रकृतेः क्रियमाणानि गुणैः कर्माणि सर्वशः।
अहङ्कारविमूढात्मा कर्ताऽहमिति मन्यते।।3.27।।
।।3.27।। सम्पूर्ण कर्म प्रकृति के गुणों द्वारा किये जाते हैं अहंकार से मोहित हुआ पुरुष मैं कर्ता हूँ ऐसा मान लेता है।।
A question may be raised that the spiritually wise may sometimes perform actions that are also performed by the ignorant then what is the difference? Lord Krishna clarifies this point with the word prakriteh meaning the material nature which is impelling actions through the medium of the three gunas being the modes of prakriti known as sattva or goodness, rajas or passion and tamas or nescience. One who is perplexed by false ego believes that they are the physical body and that the physical body is the doer of all their actions. On the scriptural authority of the Vedas the atma or soul is the doer but this is fully experienced only when moksa or liberation from material existence is attained. The impressions of the atma filter through the medium of the physical body in proportion to the purity of the mind. In Brahma Sutra II.III.XXXIII we see in the verse that the atma is the doer. Yet because the knowledge of a person in ignorance is limited the filtering process is negligible and they perceive their physical body as the doer of all their actions when in actuality all actions are performed by the interaction of material nature, the three gunas and the false ego. Because of this the ignorant whose minds are completely bewildered by false ego believe falsely that they are their bodies and that they are the doer of their actions.