vartamāno ’budhas tatra
As stated in Bhagavad-gītā (3.27):
guṇaiḥ karmāṇi sarvaśaḥ
kartāham iti manyate
The living entity is dependent on the supreme entity, Lord Kṛṣṇa, but because of false pride he ignores the Supreme Personality of Godhead and considers himself to be the performer of action and enjoyer of everything. Śrīla Madhvācārya states that just as a king punishes a rebellious subject, the Supreme Lord punishes the sinful living entity by forcing him to transmigrate from one body to another in the network of the illusory energy.