18.13-17 Panca etc. upto na nibadhyate Conclusion :  the established end, because here a decision is arrived at.  Basis : the material object Destiny :  the good and  bad result  [of actions] previously accumulated.  These five viz., the basis etc., constitute the entire assembly of factors and hence they are the causes for each action.
 
But other [commentators give an etymology of]  adhisthana 'basis' to mean 'That by which all actions are governed'; and on that ground they believe that it denotes that action which exists in the intellect; which comes ot be due to the Rajas, and is being prone to transform itself into the pentad of (the mental dispositions viz.)  the content, the faith, the happiness, the desire to know and the aversion to know; which is referable by the term karma-yoga  (that which yokes man into activity); and which is described at times by the term prayatna 'effort'.
 
Agent :  the ascertainer characterised by the intellect.  Instrument :  [the personal instruments viz.] the mind, the eye etc., and also the external ones like sword etc.  Activity :  the activity of  upper life-breath, nether life-breath etc.  The effects of the righteous and unrighteous acts are indicated by the term Destiny.  All the dispositions located in the intellect are indicated by these two.  Still other commentators, however, take Basis to be the Absolute Lord.
 
Due to his  imperfect intellect :  because of his having indecisive  knowledge.  But he, who performs actions with the stability due to disappearance of th I-sense  (limited) and  [a stability] refined by hundreds of reasoning, as detailed earlier - he does not get the fetter, because he is a man of perfect intellect.  This is what is intended  [in the passage under study].