Five factors of action

“The place of action [the body], the performer, the various senses, the many different kinds of endeavor, and ultimately the Supersoul—these are the five factors of action.”BG 18.14

The instruments of action are the senses, and by the senses the soul acts in various ways. For each and every action there is a different endeavor. But all one’s activities depend on the will of the Supersoul, who is seated within the heart as a friend.

So, we are responsible for our good or bad actions.