God is alone independent,rest all are dependent on him .The does Jeeva has any independence towards action? if no then why is there [vidhi nishedh] rules and Do's and Don't's ? For whom are they intended to? If jeeva is not independent in doing a karma ,then how can he be entitled to punishments and rewards of the karma?
The Vidhi nishedh's in Vedas are for Jeeva only because God cannot be subjected to restriction of Do's And Don't's , but they are meant for the soul ,who has to plan his Act accordingly. Where from this act is performed. This is known as Datta Swatantra . The independence given as adoption from the Lord. This Independence is only in three arenas as 1. Gyana 2. Ichcha 3 Kriya [prayatna]
So the soul can only desire as per his accumulated Knowledge and try [prayatna]. His act is actually carried out by tatva devatas in accordance with poorva karma and prayatna. He is given fruits also by these depending on the outcome carried out by Lord.
Here Jeeva wishes also by the inspiration of God ,which is Datta and has degrees of freedom embedded into it. This degrees of freedom varies with varied people . Thus a King has more freedom than a commoner by the will of the GOD. Thus jeeva performs only through desire and efforts in accordance with his limited knowledge ,yet when results appear he attributes them to the self and thus is punished or rewarded.
One who understands the Dattaswatantrya and attributes his success and failure to lord as present in Tattva devatas only gets aparoksha Gyana.