Vishaya in general means that which holds your attention. Here we are talking about that which will grab you and take you into life after life. When is anything considered a vishaya? It is considered a vishaya if you become greedy or infatuated with it. Otherwise it is not a vishaya. Therefore, everything you see in this world is not vishaya but if you become greedy or obsessed with it then it is called vishaya.
Supporting any action, with the claim, “I am doing it,” is karma. Claiming doership of any action, binds karma. To support the action with the belief ‘I am the doer’ is called binding the karma. It is this support of the belief of ‘doership’ that binds karma. If you know that you are not the doer and are aware of who the true doer is, ‘I am not the doer’ and ‘who is the doer’ then the action will not have any support and the karma will be shed.