Bhagavad Gita Chapter 13 Verse 21

Gita 13.21

पुरुषः, प्रकृृतिस्थः, हि, भुङ्क्ते, प्रकृृतिजान्, गुणान्।
कारणम्, गुणसंगः, अस्य, सदसद्योनिजन्मसु।।21।।

Gita 13.21

PurushH, prkritisthH, hi, bhunkte, prakritijaan’, gunaan’,
Kaarnam’, gunsangH, asya, sadsadhyonijanmsu ||21||

Translation: (PrkritisthH) situated in Prakriti (hi) only (PurushH) Purush i.e. God (prakritijaan’) born of Prakriti (gunaan’) possessing the three gunas (bhunkte) is the One who experiences, because of making the embodied soul experience the results of its actions (gunsanghH) association with these gunas only (asya) of this embodied soul (sadsadhyonijanmsu) to take birth in good and bad wombs (kaarnam’) is the cause. (21)

Translation: Because of making the embodied soul, possessing the three gunas born of Prakriti, experience the results of its actions, Purush i.e. God situated in Prakriti only is the one who experiences, and it is the association with these gunas which is the cause of making this embodied soul take birth in good and bad wombs. This very evidence is also in Gita Gita Chapter 14 Verse 5, and in Gita Chapter 18 Verse 16 too.