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**Verse 60**
**General Meaning:** (If) if (भावो) the state of mind (कम्मकदो) is caused by karma, then (किध) how (अत्ता) the soul (कम्मस्य कत्ता होदि) becomes the doer of karma? Because, if we take the state of mind as solely caused by karma, then the soul cannot become the doer of karma without the state of mind, because (अत्ता) this soul (सगं भावं) leaves its own state of mind (मुक्ता) and (अण्णं किंचि वि) does not do anything else, like karma, etc.
**Specific Meaning:** If the soul is considered to be completely free from the state of mind, then there is a refutation of this in the next verse. This is one interpretation. Another interpretation is that the refutation is in this verse itself, and the solution is in the next verse, which only states the limitations of the object. How is this said? If, as stated earlier, karma is the doer of the state of mind, then the soul cannot be the doer of karma like punya, papa, etc. In response to this objection, the disciple, following the Sankhya philosophy, says that our view is that this soul is not the doer of karma, it is without qualities, pure, eternal, omnipresent, inactive, formless, conscious, and only the experiencer. This is the view of Kapila. According to our view, the soul being the non-doer of karma is an ornament, not a defect. This is refuted by saying that just as the soul is not the doer of the state of mind with pure conviction, if this soul is also not the doer with impure conviction, then there will be no bondage of its substance. Without the bondage of karma, there will be no world, then it will be completely liberated, but this is contrary to direct experience. This is the meaning.
**Explanation of the Verse:**
This verse states that the state of mind is caused by karma, and karma is also caused by the state of mind. However, the soul is not the doer of either karma or the state of mind. They are not created by each other. The soul is the doer of its own transformations, and karma is the doer of its own transformations.