The System of the Vedanta according to Badarayana's Brahma-Sutras and Cankara's Commentary c5.s3.t3.6

c5.s3.t3.6

As such “overseers” and “disposers,” the Gods act especially in the life-organs (p. 186, 6: *devatâ-âtmâ indriyasya adhi-shṭhâtâ*, p. 728, 9: *karaṇânâm niyantṛishu devatâsu*), in which they entered according to Ait. 1, 2, 4, *Agni* as speech, *Vâyu* as breath, *Âditya* as eye, and so on (p. 423, 14); for, though the organs in themselves are capable (*çakta*) of doing their own work, yet they do it only like a cart, which must be drawn by an ox (p. 727, 1); however, the Gods do not therefore take part in the enjoyment [and suffering] which in the body is the lot only of the individual soul (p. 727, 13;—the Gods are only *bhoga-upakaraṇa-bhûta*, the soul alone is *bhoktar*, enjoyer, p. 379, 4), for the soul alone is stained by good and bad, affected by pleasure and pain (p. 728, 3), while the Gods are free from all evil (p. 728, 6); as also at death they do not wander forth with the life organs and the soul, but withdraw their assisting power (p. 745, 8), partly in order to hold intercourse on the moon with the (temporarily) blessed (p. 750, 5), partly, to show the way through the different heavenly regions, to the soul entering into the Brahman (p. 1117, 11).