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

nityo nityānāṁ cetanaś cetanānām
"Of all the eternals one (the Supreme Personality of Godhead) is the supreme
eternal. Of all conscious entities one (the Supreme Personality of Godhead) is the
supreme consicous entity."
——Śvetāśvatara Upaniṣad 6.13
gaur anādy anantavatī
"Prakṛti is like a cow who was never born and never dies."
—Culika Upaniṣad mantra 5
sad eva saumyedam agra āsīt
"My dear saintly student, please understand that the Supreme Personality of
Godhead is eternal. He is existed before the manifestation of this universe."
—Chāndogya Upaniṣad 6.2.1
The jīvas, prakṛti, and kāla are subordinate to īśvara, and subject to His control.
This is confirmed by the following statement of Śvetāśvatara Upaniṣad (6.16):
sa viśva-kṛd viśva-vid ātma-yonir
jñaḥ kāla-kāro guṇī sarva-vid yaḥ
pradhāna-kṣetrajña-patir guṇeśaḥ
saṁsāra-mokṣa-sthiti-bandha-hetuḥ
"The Supreme Personality of Godhead (īśvara) is the creator of the material
universes. He is the creator of everything that exists within the universes. He is the
father of all living entities. He is the creator of time. He is full of all transcendental
virtues. He is omniscient. He is the master of pradhāna (the unmanifested material
nature). He is the master of the guṇas (three modes of material nature). He is the
master of the individual spirit souls residing material bodies (kṣetrajña). He
imprisons the condiditoned souls in the material world, and He also becomes their
liberator from bondage."
Karma (the result of fruitive action) is not a conscious, living person. It is an
inert material force. Although no one can trace out its beginning, it has a definite
end at some point in time. It is known by the name adṛṣṭa (the unseen hand of
fate) and many other names also.
These four (jīva, prakṛti, kāla, and karma) are all potencies of īśvara, the