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

"Consciousness performs yajñas. Consciousness performs actions." These words clearly show that the individual spirit soul is the primary performer of Vedic and ordinary actions. If the word "vijñānam" is interpreted to mean not the individual spirit soul, but the intelligence, then the grammatical structure of the sentence would be different. Then the word “vijñāna" would be in the instrumental case, for the intelligence would be the instrument by which the action is performed. However, the word is not in the instrumental case. If the intelligence were the performer of the action here, then another word must be given in the instrumental case to show with what instrument the intelligence performs the action, for there must be an instrument in every action. However, if the individual spirit soul is the performer of the action there is not need for another word in the instrumental case to show the instrument used, for in that situation the individual spirit soul is both the performer of the action and the instrument employed. Here someone may object: Is it not so that the individual spirit soul, being independent and able to act as he likes, will naturally act for his own welfare and will not perform actions that bring him harm? To this I reply: No. It is not like that. The individual spirit soul desires to benefit himself, but because his past karma acts against him, he sometimes creates his own misfortune. For these reasons it is clear that the individual spirit soul certainly performs actions. When the scriptures sometimes say that the individual spirit soul does not perform actions, the meaning is that the soul is not independent and free to do exactly everything he wishes. Here someone may object: It is not possible that the individual spirit soul is the performer of actions, for it is clearly seen that these actions often bring him suffering. To this I reply: No. It is not so. If the individual spirit soul is not the performer of actions, then the scriptural descriptions of the darśa, paurṇamassa, and other yajñas would not make any sense. In the following words the author of the sūtras refutes the idea that material nature is the real performer of actions. Sūtra 35 uplabdhi-vad aniyamaḥ uplabdhi—consciousness; vat—like; aniyamaḥ—uncertainty. As in the situation of consciousness, it would be indefinite.