The soul is blinded - the soul's identifying with the mind

As the soul identifies itself with the mind,
the soul's functions: Thinking, Feeling, Willing and Consciousness,
which originally belong to the soul,
are taken over by the mind and projected into the material world,
with which the mind interacts via the interface brain,
which is connected to the five organs of sense perception
and the five organs of activity (hand, foot, mouth, sexual organ and defecation organ).

So it is not the soul that acts, but the 11 elements of interactions with the material world:
- the mind - the most important - therefore one should purify the mind.
- the 5 organs of sense perception and
- the 5 organs of activity,

As long as the soul does not realize its spiritual nature and its relationship with the spiritual Lord,
it remains in the prison of material illusion, life after life.

Through identification with the mind (cogito ergo sum), the soul is deluded into believing
that it enjoys or suffers from the reactions of material activities.

Balraam explains Shri Rukmini (Shrimad-Bhagavatm 54.45-49):

There is certainly only one Supersoul, though it is in all embodied living beings.
ekaḥ eva hi paraḥ ātmā api sarveṣām dehinām.
The ignorant take it (the Supersoul), like the light, like the sky, as if it were several (Supersoul).
yathā jyotiḥ yathā nabhaḥ mūḍhaiḥ gṛhyate iva nānā 44

Tika: See properties of the Supersoul.

This material body has a beginning and an end; it is made of gross elements,
eṣaḥ dehaḥ vān ādi anta ātmakaḥ dravya
living breath and material qualities, which created the embodied soul 
prāṇa guṇa ātmani dehinam
imposes ignorance and the cycle of rebirth.
avidyayā saṁsārayati kḷptaḥ 45

Virtuous (girl), the soul is neither connected nor separate from anything
sati ātmanaḥ na saṁyogaḥ ca viyogaḥ anyena
which is illusory (material); You (the soul) are only the cause of its revelation.
tat asataḥ hetutvāt prasiddheḥ.
Just as the sun is (the reason for) seeing the forms. - yathā raveḥ dṛk rūpābhyām 46

Just as a sleeping person perceives himself, the objects of the senses, the results (of his activities)
yathā śayānaḥ anubhuṅkte ātmānam viṣayān phalam
although (they are unreal), in the same way the unintelligent perceives (like a sleeping person)
 api eva ca abudhaḥ
the illusory nature of material existence.
tathā āpnoti asati arthe bhāvam

Thus, through the truth of Transcendental Knowledge, eliminate (your) grievances,
tasmāt nirhṛtya tattva jñānena śokam
born of ignorance in which the confused soul is immersed
jam ajñāna vimohanam ātma śoṣa
and go back to your own spiritual state, O you with the pure smile.
sva-sthā bhava śuci-smite 47-49

prakṛteḥ kriyamāṇāni guṇaiḥ karmāṇi sarvaśaḥ
ahańkāra-vimūḍhātmā kartāham iti manyate Bhagavad-gita 3.27

The soul deluded by the false ego (which identifies the soul with the body, mind, family, country, etc.)
-ātmā vimūḍha ahańkāra
believes that she is the one who performs the activities
-manyate aham kartā sarvaśaḥ karmāṇi
which are actually performed by the modes of material nature
- iti kriyamāṇāni guṇaiḥ prakṛteḥ.