These five, oh mighty-armed one, factors know from Me. In Sāṅkhya philosophy, in the final treatise, they have been said for the accomplishment of all action.

Kṛṣṇa introduces the analysis of the five factors (kāraṇāni) of all action. The knowledge is from sāṅkhya — the philosophy of enumeration (24 tattvas).

Kṛtānte — in the final treatise (the Vedānta, the culminating knowledge). For siddhaye sarva-karmaṇām — for the success/perfection of all action. Understanding these factors avoids confusion about agency and responsibility.