Ashtavakra Gita 18.30 -

Action is the outcome of movement or vibration. Calanātmakam hi karma – activity is in the nature of movement. If a thing does not move or vibrate, it does not cause any action at all.

Physical substances move, because they have limited forms, which allow them to get displaced from the base. Earth moves, water also, air too. Even fire moves. But space does not – because it is pervading everywhere.

The Consciousness that animates the body is, like space, all-pervading. The difference between the two is that space is inert, insentient. Consciousness is not so; but is omnipresent. Where can it move? Where is any place for it? Because of its immovable nature, no action can be attributed to Consciousness.

This one thought is sufficient for the Knower to disclaim activity and consequent torment, delight and the like. The sole purpose of meditation or contemplation is to make the mind still and absorbed within. When such inner, still absorption takes place, one comes to experience first-hand that there is a subtle, mystic, permeating presence within the body, free from activities and their strain and stain. The Knower realizes this fact and remains an akartā, a non-doer, and hence free of all torment and joy. He has a mind free of desire, love, hate and other emotional urges. It is the supreme state of beatitude and harmony!