The Lord resides in the heart of all beings, oh Arjuna, making all beings revolve mounted on a machine, by the power of illusion.

Theological vision of karma. Īśvaraḥ sarva-bhūtānāṃ hṛd-deśe tiṣṭhati — the Lord resides in the region of the heart of all.

Bhrāmayan — making revolve, confusing. Sarva-bhūtāni yantra-ārūḍhāni — all beings mounted on a machine (body-mechanism). Māyayā — by the power of illusion (māyā).

Karma occurs through prakṛti operated by the īśvara. Beings are instruments.