गोविन्द भाष्य (श्रील बलदेव विद्याभूषण - अचिन्त्यभेदाभेद वेदान्त ब्रह्मसूत्र भाष्य सटीक)

In this way the scriptures teach that the Supreme Lord awards the results of action. That is the meaning. Because they already have ceased to exist, the actions themselves cannot be the cause of the karmic results. Also, it is the Supreme Lord Himself who is the creator of karma, for the scriptures say: dravyaṁ karma ca kālaś ca "The Supreme Personality of Godhead is creator of matter, karma, and time. In this way it is proved that the Lord is the creator of karma. The idea that actions leave behind a potential result is a lame and foolish idea. Actions are inanimate and unconscious. They are like a block of wood or a stone, and therefore they have no power to award the results of actions. Also, the Śruti-śāstra never describes them as awarding the results of actions. Here someone may object: Is it not so that the demigods are worshiped in the performance of yajñas and it is the demigods themselves who give the results of these yajñas. If this is said, then I reply: It is by the sanction of the Supreme Lord that the demigods are able to give these results. This is clearly described in the Antaryāmī Brāhmaṇa. Therefore the Supreme Personality of Godhead Himself awards the results of actions. The lotus-eyed Supreme Lord Himself affirms this in the following words (Bhagavad-gītā 7.21-22): yo yo yāṁ yāṁ tanuṁ bhaktaḥ śraddhayārcitum icchati tasya tasyācalāṁ śraddhāṁ tām eva vidadhāmy aham "I am in everyone's heart as the Supersoul. As soon as one desires to worship some demigod, I make his faith steady so he can devote himself to that particular deity.* sa tayā śraddhayā yuktas tasyārādhanam īhate labhate ca tataḥ kāmān mayaiva vihitān hi tān "Endowed with such a faith, he endeavors to worship a particular demigod and obtain his desires. But in actuality these benefits are bestowed by Me alone."*