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

samādhy-abhāvāc ca samādhi—of liberation; abhāvāt—because of the non-existence; ca—also. Also because there is no liberation. Purport by Śrīla Baladeva Vidyābhūṣaṇa Actions are meant to bring one to liberation from the material world. Because it is not possible for the material nature to act in such a way and attain such a goal, the idea that the material nature is the performer of actions cannot be entertained. Liberation means understanding the truth "I am different from matter". Because it is unconscious, and also because it really is matter, it is not possible for the material nature to come to this understanding. In this way it is proved that the individual spirit soul is the performer of actions. Adhikaraṇa 15 Activity Is the Soul's Nature Introduction by Śrīla Baladeva Vidyābhūṣaṇa In the following words the author of the sūtras gives an example to show that the individual spirit soul performs actions, using other its own potency, or some other instrument to perform them. Sūtra 38 yathā ca takṣobhayathā yathā—as; ca—and; takṣa—carpenter; ubhayathā—in both ways. In both ways like a carpenter.