The Upanishads state thus: “As a man acts, so does he become. A man of good deeds becomes good, while a man of bad deeds becomes evil. As a man’s desire is, so is his destiny. For, as his desire is, so is his will. As his will is, so is his deed. As his deed is, so is his reward, whether good or bad.”
So a jivatma is known as the Karma Phala Bhokta, the one who experiences the effects of one’s past karma. The Paramatma is the Karma Phala Data, the unbiased dispenser or giver of the fruits of the actions of every jivatma.
Krishna’s exposition of the different facets of Karma Yoga shows how an individual can get out of the cycle of birth through the path of action, though actions bind one to it, pointed out Sri Mani Dravid Sastrigal in a discourse.
All those who have been endowed with a body cannot remain without acting, and the atma cannot act without the association of the body.
So, if one states that he is giving up his acts, he is only deceiving himself. Each individual is wholly responsible for his acts, though the Lord is behind the acts of individuals.
Suppose many kinds of seeds are sown in the land and the shoots of the different varieties of crops grow from the seeds.
Many beneficial crops as well as poisonous ones may sprout, depending on the kinds of seeds that are sown. But the growth of all the crops, including the poisonous ones, and their sustenance are facilitated by the rain. This does not make the rain responsible for the growth of the poisonous crops. But when one acts in this world without attachment, that is renouncing the fruits of all actions, one is released from bondage.