Chapter 7 · Verse 5

न ते संसारमोक्षौ न मे देहो न मे मनः

na te saṃsāra-mokṣau na me deho na me manaḥ

There is no saṃsāra or mokṣa, no body or mind, for you. All these are only a play of the mind. You are supreme Consciousness, ever free, ever one. In chapter 7 this truth is applied directly to karma. The body may act and the mind may think, but Consciousness was never the doer or the experiencer. Where is saṃsāra without an agent? Where is mokṣa without a prisoner? Karma exists only for one who identifies with the body-mind complex.