prakrityaiva ca karmani
kriyamanani sarvasah
yah pasyati tathatmanam
akartaram sa pasyati

"One who can see that all activities are performed by the body, which is created of material nature, and sees that the self does nothing, actually sees."

In this sloka also the Lord describes how one has to distinguish Atman from a body. We do many actions, like eating, walking or sleeping. If we do actions permitted by Shastras, we get Punya. That is, by performing a yagna allowed by Shastras, we get Punya. By injuring another and not conforming to Shastras we acquire Papa. Every action we do is with the conscience that we are doing. But are we doing so? Here the word 'we' or 'I' indicates Atman and Atman by itself can not do yagna nor injure others. So if Atman acts mean it is with the association of a body. Without a body, Atman can never act. So in this sloka, the Lord derives the point that for all the actions [kriya in Sanskrit] Atman is not responsible. So Atman has to be understood as akartha or non-performer [of actions]. But Atman in a body does actions because of past Karma. Atman by itself never does anything. Past Karma is stuck to Atman. We do not know when those Karma have stuck to Atman. It is there without a beginning and Karma is always associated with Atman. This Karma makes Atman to be born with a body. Because of association with a body, it acts appropriately to that body. Atman, by itself, does not perform any actions. We have seen the natural characteristic of Atman is when it is liberated or a Muktatman is in its natural state. Actions arise because of association with the body. Why should Atman be associated with a body? Because of the effects of past Karma, done in infinite births. This Karma accumulated over infinite births is being expended in every birth, by performing actions appropriate to the body in which Atman resides in that birth! This truth that Atman by itself is akartha or non-performer is to be understood. This is another difference between Atman and the body, explained by the Lord. Body is meant for performing actions. Atman is non-performer. Prakritiyaiva = by Prakriti [related body] alone, sarvasa karmani = all actions [like eating, walking, seeing,etc], kriyamanani = are being performed. Body is made of Prakriti and it does all the actions. Can body by itself perform? No. Only when an Atman is inside the body, the body performs actions. Atman with the past Karma indulges in actions through the body. As long as a past Karma is there, Atman will reside in one body or the other. A Karma-less Atman does not need a body made of Prakriti. So instead of saying he does, we should say he [representing an Atman] does, because of past Karma, by being inside a body! By saying we do or did it, all the results of the action will stick to our Atman. The Papa/Punya of every action, we claim to have done, will also be ours. That is, they will stick to our Atman. Therefore, we should slowly understand that since actions' results stick to Atman, we should refrain from doing actions. If one thinks himself to be a Deva, he wants to enjoy the company of damsels like Rambha, Oorvasi, Menaka, etc. But the same one, if he thinks himself to be an Atman and not a Deva, then Atman never will want the company of these women, nor Atman would want to do anything. If Atman in a lion's body thinks it is the lion, it starts running after deer to eat. Atman in a human body thinks it is a man [or woman] and runs after earning. All these actions, like desiring the company of women or running after a prey or struggling to earn, occurred because Atman thought it was Deva or lion or human being. Atman in a lion's body does not think of doing human's actions. Nor vice-versa! If this thought that Atman and the body it is residing are same, is discarded, then Atman will not perform actions. Yah pasyati = [like this] when sees, tatha = in that way, atmanam = Atman or soul as, akartaram = non-performer, pasyati = is the [proper] viewer [perceptor or has Vivekam].
                                                                                                                (continued)