The concept of work is analyzed in these verses. When it was told that action can be done without egocentric desires and attachments to fruits the consequential question is what constitutes action or work. Sri Krishna says that there are five aspects of action or five- fold division of work which are already laid down in the Sankhyan philosophy.

The five components of action are
The body -Adhishthaanam -the gateway for the entrance and existence of stimuli
The ego -Karta- which seeks fulfillment of the action through the body

the organs of perception – Karanam – through which the inner personality comes into contact with the field of enjoyment and satisfaction
The organs of action and
the presiding deities of the organs of perception which make them work properly.
The deities represent an unseen power other than the human factors. Each of the sense organs is controlled by a reflection of Consciousness called Presiding deity.
It is this non-human factor that interferes and disposes of human effort. It is the wise, all- seeing will that is at work in the world. In all human actions, there is an unaccountable element which is commonly called luck, destiny, fate or the force accumulated by the acts of one’s past lives. It is called here daiva.
The task of man is to drop a pebble in the ocean of time and he may not see the ripple reach the other distant shore; he may plant the seed but he may not see the harvest which lies in the hands higher than his own.

As all the items listed above will have to function in a coordinated manner for the accomplishment of any task undertaken, be it by the body, speech or mind or whether they are right or wrong, they are called the causes of all actions.

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Yat, whatever; karma, action; narah, a man; prarabhate, performs; with these three-sarira-van- manobhih, with the body, speech and mind; be it nyayyam, just, rigtheous, conforming to the scriptures; va, or; viparitam, its reverse, not conforming to the scriptures, unrighteous; and even such activities like closing the eyes etc. whch are consequent on the fact of living (i. e. instinctive acts)-they also are certainly the result of righteous and unrighteous acts done in earlier lives, and hence they are understood by the very, use of the words ‘just and its reverse’-; tasya, of it, of all activities without exception; ete, these; panca, five, as mentioned; are the hetavah, causes.

Objection: Well, are not the locus etc. the cause of all actions? Why is it said, ‘… performs with the body, speech and mind’?

Reply: This fault does not arise. All actions described as ‘enjoined’ or ‘prohibited’ are mainly based on the three, body etc. Seeing, hearing, etc., which are characteristics of life and are subsidiaries to these (body etc.) [Seeing etc. are accomplished by the eye etc., which are part and parcel of the body etc.] , are divided into three groups and spoken of in, ‘performs with the body,’ etc. Even at the time of reaping the fruits (of actions), they are experienced mainly through these (three). Hence, there is no contradiction with the assertion that the five are the causes.