Chapter XVIII · Śloka 14
अधिष्ठानं तथा कर्ता करणं च पृथग्विधम् ।
विविधाश्च पृथक्चेष्टा दैवं चैवात्र पञ्चमम् ॥
adhiṣṭhānaṃ tathā kartā karaṇaṃ ca pṛthag-vidham |
vividhāś ca pṛthak ceṣṭā daivaṃ caivātra pañcamam ||
The seat of action (body), the agent, the various instruments, the different and distinct functions, and the fifth — divine providence (daiva).
The five factors are: the field (body/world), the doer-sense (ego), the instruments (senses and mind), the vital functions (prāṇas), and the overarching cosmic principle. All five together produce any act.