परात्तु तच्छ्रुतेः ॥ ४१ ॥
parāttu tacchruteḥ || 41 ||
parāt—From the Supreme lord; tu—but; tat—that (agency); śruteḥ—so declares the Sruti.
41. But (even) that (agency of the soul) is from the Supreme Lord; so declares the Sruti.
The agency of the soul is also due to the Supreme Lord. The soul does good and bad deeds, being so directed by the Lord. “He makes those whom He will raise do good deeds” (Kau. 3. 8). It is through His grace that the soul attains to Knowledge and becomes free.