गोविन्द भाष्य (श्रील बलदेव विद्याभूषण - अचिन्त्यभेदाभेद वेदान्त ब्रह्मसूत्र भाष्य सटीक)

Siddhānta (conclusion): In the following words the author of the sūtras gives the proper conclusion. Sūtra 31 kartā śāstrārthavat-tvāt kartā—the doer; śāstra—of the scriptures; ārtha—meaning; vat—possessing; tvāt—because of having the nature. He performs actions. This is so because the scriptures are meaningful. Purport by Śrīla Baladeva Vidyābhūṣaṇa It is the individual spirit soul who performs actions, not the modes of material nature. Why is that? The sūtra explains: "Because the scriptures are meaningful." In the scriptures it is said: svarga-kāmo yajeta "A person who desires Svargaloka should perform yajñas." and ātmānam eva lokam upāsīta "One should worship the Supreme Personality of Godhead." These statements have meaning only if the individual spirit soul does actually perform actions. If all actions are performed by the modes of nature and the individual spirit soul never does anything, these statements of the scriptures are meaningless. These statements of scripture are intended to motivate the individual spirit soul to act in a certain way so he can enjoy the results of his actions. It is not even possible in this way to try to motivate the inert material modes to act in any way at all. That the individual spirit soul does actually perform actions is also confirmed in the next sūtra.