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Mokshasanyas Yoga :- SHLOK 14
14. The seat and actor and the various organs, and the several functions of various sorts, and the Divinity also, the fifth among these;The seat: the body which is the seat of desire, hatred, happiness, misery, knowledge and the like ; i.e the seat of their manifestation Actor: the enjoyer, partaking of the character of the upadhi with which it may be associated The various organs: such as the sense. of hearing, by which to perceive sound, etc. Functions: of the sir (vayu), such as outbreathing and inbreathing. Of various: sorts: twelve in number. Divinity: such as the Aditya and other Gods by whose aid the eye and other organs discharge their functions.
Sri Shankaracharaya
14. "For any Karma the body, the doer (agent), instrument (sense), the functioning of the vital force (Prana Vyapara), Daiva (deities like the sun who patronize the sense organs) - these five are the causes.
Sri. Gangolli D.B