In plain words
Nature exists entirely within His governance alone. His dominion has neither beginning nor end. This, indeed, is the doctrine of the dualists. Within this doctrine there is room for one question: if the Lord alone rules this world, why would He create such an evil world? To these sorrows and afflictions, the dualists reply that the Lord is not responsible; they say instead that our own afflictions are caused by the sins we ourselves commit, and that our joys and sorrows are caused by the good and bad deeds we ourselves have done. The Lord is merely a witness; He Himself neither afflicts nor punishes anyone. The jīva is beginningless, self-existent and unborn — that is, it has no birth. At all times it is performing deeds of every kind.
The whole of experiencing the fruit of action is simply an experience of our own mind. It is Nature's law; it is the reflection and echo of action itself. If one does good, good is experienced; if one does bad, bad is experienced — and experiencing this is the proper task of the mind and the senses. The jīva itself has no real connection with either outcome — it remains a mere witness. Vedāntic philosophy and the Bharatiya tradition of supreme truth both affirm that the jīva is pure by its own nature. However, its true nature had come to be covered over by ignorance — that is, because Māyā had enveloped it — and just as, through the fruit of evil deeds, the shadow of ignorance comes to fall upon it, so too, through the fruit of good deeds, Jñāna of one's own true nature is regained. Just as the soul is eternal, it is also innately pure. All living beings, all jīvas without exception, are truly pure.
Through good deeds and their fruit, all the sins and evil deeds of the jīvātma are washed entirely away. It then becomes pure once more, and thereafter goes to the place called devayāna. Its faculty of speech enters into the mind. Without words we cannot think at all — wherever there are thoughts, words are certain to be present there too. Just as speech enters the mind, so the mind merges into prāṇa, and prāṇa merges into the jīvātma. Thereupon the jīvātma, with swift movement,