Logos 332
The Lord said: “Let Me instruct you in the five factors of the act, which describes the philosophy of the sankhya: they are the place, the author, the senses, the effort and, above all, the Supreme Soul. Whatever act, good or bad, which man performs through body, mind or word, proceeds from these five factors. And so, the one who believes himself alone acting, who does not consider the five factors of the act, does not show great intelligence, and is thus unable to see things in their proper relief”.
If any act is to result in a consequence, the man conscious of Krishna, God, the Supreme Person, does not have to enjoy or suffer as a result of his actions. To demonstrate this, the Lord refers to the philosophy of Vedanta. He teaches that there are five causes for any act, five causes for their success, and that we must know them. Sankhya is the basis of knowledge, and Vedanta is the sum of knowledge, which all great perfect spiritual masters recognize. The ultimate will is found invested in the Supreme Soul, and this Supreme Soul engages each one in specific acts. The act accomplished under her direction, which she gives from within the being, does not engender any consequence, in this life as in the next. The instruments of the act are the senses; through them the soul acts in various ways, and for each act it makes a particular effort. But in the last place, all the acts of the being depend on the will of the Supreme Soul, located in the heart of each being as a Friend. The Lord is therefore the supreme cause in deed. This is why he who acts in Krishna consciousness under the guidance of the Supreme Soul in his heart, is not bound by any of his acts. The whole man established in the consciousness of Krishna, God, is not accountable for his actions; for him, everything rests on the supreme will, the Supreme Soul, God, the Sovereign Being.
We must dwell on the meaning of the words “good” and “bad” in this word of God. The good act is that which is performed according to the teaching of the holy scriptures, and the bad act that which goes against the scriptural precepts. But any act requires the five factors for its full accomplishment.
The fool cannot understand that the Supreme Soul is located within his body as a Friend, and that from there He conducts his acts. If the material causes of the act are the place, the author, the effort and the senses, the ultimate cause is the Supreme Being, the Lord. We must therefore not limit our vision to the four material causes, but of course extend it also to the efficient cause, the supreme cause. He who does not see the Supreme believes himself to be the cause of the act.