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

Purport by Śrīla Baladeva Vidyābhūṣaṇa In previous sūtras it was shown that if the individual spirit soul were all- pervading, then consciousness would be vague and indefinite. In the same way if all-pervading material nature were the sole performer of all actions, then all actions would bring the same result to all spirit souls simultaneously. Clearly this is not so. Also, it could not be said that the individual spirit soul would need to be near the place where a certain action was performed in order to experience the result of that action. The saṅkhya philosophers cannot say this, for in their theory each individual spirit soul is all-pervading and is thus already near the places where all actions are performed. Sūtra 36 śakti-viparyayāt śakti—of power; viparyayāt—because of difference. Because the power is changed. Purport by Śrīla Baladeva Vidyābhūṣaṇa If the material nature is the performer of actions, then material nature must also experience the good and bad results of those actions. However, the Śvetāśvatara Upaniṣad (1.8) affirms: bhoktṛ-bhāvāt "The individual spirit soul enjoys the good and bad results of actions." In this way the idea that the material nature is the performer of actions is refuted. Because the individual spirit soul enjoys the good and bad results of actions, the individual spirit soul must also be the performer of those actions. Sūtra 37