आत्मानं चास्य निर्भिन्नमभिमानोऽविशत्पदम् । कर्मणांशेन येनासौ कर्तव्यं प्रतिपद्यते ॥ २५ ॥
ātmānaṁ cāsya nirbhinnam abhimāno ’viśat padam karmaṇāṁśena yenāsau kartavyaṁ pratipadyate
Thereafter, the material ego (abhimāna) of the universal gigantic form manifested separately, and Rudra, controller of false ego, entered it with a portion of his own activity; thus the living being undertakes its intended and obligatory actions.
The false ego of materialistic identity is controlled by the demigod Rudra, an incarnation of Lord Śiva. Rudra is the incarnation of the Supreme Lord who controls the mode of ignorance within material nature. The activities of the false ego are based on the objective of the body and mind. Most persons conducted by the false ego are controlled by Lord Śiva. When one reaches a finer version of ignorance, he falsely thinks of himself as the Supreme Lord. That egoistic conviction of the conditioned soul is the last snare of the illusory energy which controls the entire material world.
This verse explains that false ego enters its appointed place in creation and makes the soul feel separate, giving rise to the sense of doership and the compulsion to act (kartavya) under karma.
Because when false ego makes the self feel distinct and independent, the soul claims actions as “mine,” becomes bound to karmic results, and thus continues the cycle of duty, reaction, and rebirth.
Practice offering actions to Bhagavān (karma-yoga/bhakti): do your responsibilities sincerely, but reduce “I am the controller” thinking, remembering you are an instrument of the Lord’s will.