Knowledge, action and the actor or the doer fall under three categories because of differences in the temperaments or Gunas in an individual at any given time. These classifications are exhaustively discussed in the following verses.

Since knowledge, action and the doer are characterized by the three Gunas, they fall into the nature of Prakriti or Nture or Matter. They have no connection with the Atman or the Self.
THREE KINDS OF KNOWLEDGE

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Jnanam, knowledge; karma, action-not the objective case in the technical sense, which is defined as ‘that which is most cheirshed by the subject’; and karta, agent, the accomplisher of actions; procyate, are stated; guna-sankhyane, in the teaching about the gunas, in the philosophy of Kapila; to be eva, only (-only is used for emphasis, by way of showing that they have no classification other than that based on the gunas-); tridha, of three kinds; guna-bhedatah, according to the differences of the gunas, i. e. according to the differences of sattva etc. Even that philosophy teaching about the gunas is certainly vaild so far as it concerns the experiencer of the gunas, though it is contradictory so far as the non-duality of the supreme Reality, Brahman, is concerned. Those followers of Kapila are acknoweldge authorities in the ascertainment of the functions of the gunas and their derivatives. Hence, that scripture, too, is being referred to by way of eulogy of the subject- matter going to be spoken of. Therefore there is no contradiction. Srnu, hear; tani, about them; api, also; yathavat, as they are, as established by reason and as propounded in the scriptures. Hear about knowledge etc. and all their diversities created by the differences of the gunas. The idea is , ‘Concentrate your mind on the subject going to be taught.’ And now the threefold classification of knowledge is being stated: