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

rāgāndho rājasaḥ smṛtaḥ
tāmasaḥ smṛti-vibhraṣṭo
nirguṇo mad-apāśrayaḥ
"One who acts without attachment is in the mode of goodness. One who is
blinded with desire is in the mode of passion. One whose intelligence is broken is
in the mode of ignorance. One who takes shelter of Me is free from the grip of the
modes of nature."
That the pure spirit soul experiences the results of his actions is described in
Bhagavad-gītā (13.21):
puruṣaḥ sukha-duḥkhānāṁ
bhoktṛtve hetur ucyate
"The living entity is the cause of the various sufferings and enjoyments in this
world."*
Because it is by nature conscious it is the soul that experiences the results of
actions, the modes of nature do not experience them. This refutes the idea that the
modes are active and the soul is not. In this way it is proved that it is the conscious
soul who experiences happiness and other sensations. In this way the individual
spirit soul brings knowledge to itself and others. Both kinds of action exist for the
soul. In the Praśna Upaniṣad (4.9) it is said:
eṣa hi draṣṭā spraṣṭā śrotā
"It is the soul who sees, touches, and hears."
Thus, by this example of the carpenter, the idea that the individual spirit soul is
the only factor in action, and there are no others, is clearly refuted.
Adhikaraṇa 16
The Individual Spirit Soul is Dependent on the Supreme Personality of Godhead
Introduction by Śrīla Baladeva Vidyābhūṣaṇa