That which is intended should be most effected by the act of the agent is called the object or karma,
That which is especially desired by the agent to be accomplished by the action is called karma. As कटं करोति He makes the mat. ग्रामं गच्छति he goes to the village. Why do we say \desired by the agent\? Observe माषेष्व श्वं बध्नाति he ties the horse in the gram field. Here gram is no doubt most desired by the horse, but as the horse is not the agent of the verb, the word माष takes the locative case. Why do we use the word \most\? Observe पयसौदनं भुङ्क्ते he eats the food along with the milk. Here milk is me doubt desired by the agent, but not being the principal object desired, takes the Instrumental case.
Though the word कर्म was understood in this sutra by anuvritti from the last sutra, the repetition of this word here is to indicate that the anuvritti of the word adhara does not extend to this sutra, because as we do not take the anuvritti of the word karma into this sutra, we do not take the anuvritti of any word of the previous sutra into this. Had we taken the anuvritti of the word karma from the last sutra, then we could use the accusative case in those limited instances, where the word is capable of taking the Locative case also, but not in other cases. Thus while we could very well say गेहं प्रविशति he enters the house, we could not say ओदनं पचति he cooks the food, सक्तुं पिबति he drinks saktu. By repeating the word karma in this sutra, such examples become valid everywhere. The karma-karaka, takes the second case-affix.,