गोविन्द भाष्य (श्रील बलदेव विद्याभूषण - अचिन्त्यभेदाभेद वेदान्त ब्रह्मसूत्र भाष्य सटीक)

sa yathā mahā-rājaḥ . . . evam evaiṣa etān prāṇān gṛhītvā sve śarīre yathā-kāmaṁ
parivartate
"In the dreaming state the individual spirit soul acts like a king. The soul grasps
the life-airs and does as it wishes."
In the Bhagavad-gītā (15.8) it is also said:
gṛhītvaitāni saṁyāti
vāyur gandhān ivāśayāt
"The living entity in the material world carries his different conceptions of life
from one body to another as the air carries aromas. Thus he takes one kind of body
and again quits it to take another."*
In these passages it is seen that the individual spirit soul does perform actions,
for the soul moves the life-airs as a magnet moves iron. The life-airs may move
many things, but it is the individual spirit soul who moves the life-airs. Nothing
else moves them.
In the following words the author of the sūtras now gives another reason.
Sūtra 34
vyapadeśāc ca kriyāyāṁ na cen nirdeśa-viparyayaḥ
vyapadeśāt—because of designation; ca—and; kriyāyām—in action; na—not;
cet—if; nirdeśa—grammatical construction; viparyayaḥ—different.
Also because of the name in the action. If this were not so the grammatical
structure would be different.
Purport by Śrīla Baladeva Vidyābhūṣaṇa
In the Taittirīya Upaniṣad (2.5.1) it is said:
vijñānaṁ yajñaṁ tanute. karmāṇi tanute 'pi ca.