कर्ता, शास्त्रार्थवत्त्वात् ॥ ३३ ॥
kartā, śāstrārthavattvāt || 33 ||
kartā—Agent; śāstrārthavattvāt—in order that the scriptures may have a meaning.
33. (The soul is) an agent, on account of scriptural (injunctions) having a meaning on that ground only.
The question as regards the size of the soul has been settled. Now another characteristic of the soul is taken up for discussion. The individual soul is an agent for only on that basis do scriptural injunctions like, “He is to sacrifice” etc. have a sense. In these the Sruti enjoins certain acts to be done by the agent and if the soul be not an agent these injunctions would become meaningless.