Śrīmad-Bhāgavatam 1.17.19
Blended reading (Sanskrit + English inline)
As referred to above, philosophers like Jaimini and his followers establish that fruitive activity is the root cause of all distress and happiness, and that even if there is a superior authority, some superhuman powerful God or gods, He or they are also under the influence of fruitive activity because they reward result according to one’s action. They say that action is not independent because action is performed by some performer; therefore, the performer himself is the cause of his own happiness or distress. In the Bhagavad-gītā (6.5) also it is confirmed that by one’s mind, freed from material affection, one can deliver himself from the sufferings of material pangs. So one should not entangle oneself in matter by the mind’s material affections. Thus one’s own mind is one’s friend or enemy in one’s material happiness and distress.
Atheistic, materialistic Sāṅkhyaites conclude that material nature is the cause of all causes. According to them, combinations of material elements are the causes of material happiness and distress, and disintegration of matter is the cause of freedom from all material pangs. Gautama and Kaṇāda find that atomic combination is the cause of everything, and impersonalists like Aṣṭāvakra discover that the spiritual effulgence of Brahman is the cause of all causes. But in the Bhagavad-gītā the Lord Himself declares that He is the source of impersonal Brahman, and therefore He, the Personality of Godhead, is the ultimate cause of all causes. It is also confirmed in the Brahma-saṁhitā that Lord Kṛṣṇa is the ultimate cause of all causes.
Here the different opinions are described. Some, the yogīs, who cover up (vasanā) the difference (vikalpa), say the soul, master of the self, gives happiness and suffering. The Gītā (6.5) says ātmaiva hy ātmano bandhur ātmaiva ripur ātmana: the ātmā itself is the friend of the soul and the enemy of the soul. Or the meaning can be: some, the advaitins, who say that the jīva and the lord become one say that the ātmā is the source of happiness and suffering. They also say that devatās cannot be the cause since they are controlled by karma as well, and karma cannot be the cause because it is not independent. Thus only the ātmā is the cause and nothing else. Others, those who believe in planets controlled by devatās, say that planets are the cause. The Mīmāṁsakas say that karma is the cause. Others, the Lokāyatas, say that svabhāva, the inherent property of matter, is the cause.
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My note
Source: vedabase.io