Bhagavad Gita Bhasya (Gambhirananada)

shows the cessation of all actions when the
knowledge of the Self dawns. Hence (it is said):
'...which have been spoken of in that Vedanta
where actions culminate and which is meant for
the knowledge of the Self.' Which are they? This is
being answered:
18.14 The locus as also the agent, the different
kinds of organs, the many and distinct activities,
and, the divine is here the fifth.
English Translation of Sri Sankaracharya's Sanskrit
Commentary - Swami Gambhirananda
18.14 Adhisthanam, the locus, the body, which is
the seat, the basis, of the manifestation of desire,
hatred, happiness, sorrow, knowledge, etc.; tatha,
as also karta, the agent, the enjoyer [The individual
Self which has intelligence etc. as its limiting
adjuncts, due to which it appears to possess their
characteristics and become identified with them.]
who has assumed the characteristics of the limiting
adjuncts; prthak vidham, the different kinds of;
karanam, organs, the ears etc. which, twelve [The
five organs of knowledge (eyes, ears, nose, tongue
and skin), the five organs of actions (hands, feet,
speech, organ of excertion and that of generation),
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