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

antaḥ praviṣṭaḥ śāstā janānām "Entering their hearts, the Supreme Personality of Godhead controls all living entities." ya ātmani tiṣṭhann ātmānam antaro yamayati "Entering their hearts, the Supreme Personality of Godhead controls all living entities." eṣa eva sādhu karma kārayati "The Lord engages the living entity in pious activities so he may be elevated."* Here someone may object: So be it. However, if the Supreme Personality of Godhead is the actual performer of actions, then the orders and prohibitions of the scriptures are all meaningless. The scriptures can give orders and prohibitions only if the individual spirit soul is independent and thus has the power to make choices. If this is said, then the author of the sūtras gives the following reply. Sūtra 40 kṛta-prayatnāpekṣas tu vihita-pratiṣiddhāvaiyarthyādibhyaḥ kṛta—done; prayatna—effort; āpekṣaḥ—relation; tu—but; vihita—ordered; pratiṣiddha—forbidden; a—not; vaiyarthya—meaninglessness; ādibhyaḥ— beginning. But it is by effort because then orders and prohibitions are not without meaning. Purport by Śrīla Baladeva Vidyābhūṣaṇa The word "tu" (but) is used here to dispel doubt. The individual spirit soul performs pious and impious deeds. Taking into consideration the individual soul's