The acting Soul is different. That Soul is sometimes engaged in acts and when it succeeds in renouncing acts acquires Liberation or identity with the Supreme Soul.
न लिप्यते फलैश्चापि पद्मपत्रमिवाम्भसा। कर्मात्मा त्वपरो योऽसौ मोक्षबन्धैः स युज्यते॥