US-P14.025ab ।US-P14.025cd ॥
In plain words
You are other than the body, and still the body is held to be you. In exactly the same way — because the Self is not recognized as the one who does nothing — action and its reward become what the Self is taken to be.
Close to the Sanskrit
Just as, even in the case of otherness, identity of the Self with the body and the rest is held to be so, in the same way, from non-cognition of the non-agent, there is the Self's being of the nature of action and its fruit.