|| 3.27 ||

प्रकृतेः क्रियमाणानि गुणैः कर्माणि सर्वशः। अहङ्कारविमूढात्मा कर्ताऽहमिति मन्यते।।

prakṛteḥ kriyamāṇāni guṇaiḥ karmāṇi sarvaśaḥ ahaṅkāra-vimūḍhātmā kartāham iti manyate

prakṛteḥ (of material nature) kriyamāṇāni (being done) guṇaiḥ (by the modes) karmāṇi (activities) sarvaśaḥ (all kinds of) ahaṅkāra-vimūḍha (bewildered by false ego) ātmā (the spirit soul) kartā (doer) aham (I) iti (thus) manyate (thinks)

The spirit soul bewildered by the influence of false ego thinks himself the doer of activities that are in actuality carried out by the three modes of material nature.

Kṛṣṇa explains the mechanical nature of the body. All activities are actually being carried out by the three modes of material nature (goodness, passion, and ignorance). The body is a machine made of nature’s elements, and it reacts to its environment according to its programming. However, the spirit soul, when bewildered by the ‘ahaṅkāra’, or false ego, thinks, “I am the doer.” We take credit for the body’s movements and the mind’s thoughts. When the body gets hungry, we say, “I am hungry.” When the mind gets angry, we say, “I am angry.” This is a case of mistaken identity. The wise man realizes that he is the observer of the machine, not the machine itself. This detachment from doership is the key to escaping the burden of karma. By realizing that nature is doing the work, the soul stays aloof and free from the pride of success and the shame of failure.