BG Chap 18 - The five factors that accomplish action
The five factors are the place of action (adhiṣṭhānam), the performer (kartā), the various senses (karaṇaṁ), the different kinds of endeavor (ceṣṭā) and the Supersoul (daivaṁ). That which is ruled by the jīva is called adhiṣṭhānam. This means the body. The doer is the jīva, who when absorbed in material consciousness, acts thru false ego. The false ego binds the soul with the body. That the soul is the doer is confirmed in Vedānta (2.3.31): he alone is the agent, because this gives the scriptures a use. The scriptures are meant for humans, giving them directions for action. If the jīva is not a doer, there would be no use for scriptures. Karaṇaṁ refers to the senses like the ear and the mental faculties. They have differing functions in accomplishing the actions. Ceṣṭā refers to the life airs such as prāṇa, which have various functions. Daiva refers to the Supersoul, who sets everything in action, and who is the controller of all other factors. Those who are convinced that the body, senses, prāṇas and jīva are only secondary causes, and that the Lord is actually the initiator of action – such people give up the desire for results and the concept of being the doer, and are consequently not bound by their actions.