Chapter XVIII · Śloka 15
शरीरवाङ्मनोभिर्यत्कर्म प्रारभते नरः ।
न्याय्यं वा विपरीतं वा पञ्चैते तस्य हेतवः ॥
न्याय्यं वा विपरीतं वा पञ्चैते तस्य हेतवः ॥
śarīra-vāṅ-manobhir yat karma prārabhate naraḥ |
nyāyyaṃ vā viparītaṃ vā pañcaite tasya hetavaḥ ||
nyāyyaṃ vā viparītaṃ vā pañcaite tasya hetavaḥ ||
Whatever action a person begins — whether right or wrong — through body, speech, or mind, these five are its causes.
The analysis is exhaustive: every act, virtuous or sinful, initiated through any of the three instruments (body, speech, mind) is produced by these same five factors, never by the ātman alone.