Question: In various writings, we are taught that we are not the doer. If we are not the doer, then why are we liable for the results of our actions (good or bad) i.e. karma?
Answer by Romapada Swami:
We are not the doer, but when we identify ourselves falsely as the doer, by the laws of nature we become responsible for our actions.
With a little introspection, it is easy to see that we are limited and completely controlled. By dint of our tiny freewill a living entity can wish or choose to do something, and subsequently make some endeavor with the help of senses and other instruments; all of the movements of matter that follow are actually carried out by material nature, which is again under the control of Krishna. Thus we are not the independent cause or doer. (Please refer to Digest 78, where we have discussed this in greater detail)
By contrast, if one is acting fully under the direction of the Lord, and who understands his position as the Lord’s instrument, he is not held karmically responsible for his actions.