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

supreme master of all potencies. Because everything that exists is the potency of
the Supreme, the Vedic literatures declare: "Only Brahman exists, and nothing is
separate from Him." This fact is nicely explained in the four chapters of this book,
the Vedānta-sūtra.
In the Śrīmad-Bhāgavatam, which is the perfect commentary on Vedānta-sūtra,
the Supreme īśvara and His potencies are described in the following words:
bhakti-yogena manasi
samyak praṇihite 'male
apaśyat puruṣaṁ pūrṇaṁ
māyāṁ ca tad-apāśrayam
"Thus he fixed his mind, perfectly engaging it by linking it in devotional service
[bhakti-yoga] without any tinge of materialism, and thus he saw the Absolute
Personality of Godhead along with His external energy, which was under full
control.*
yayā sammohito jīva
ātmānaṁ tri-guṇātmakam
paro 'pi manute 'narthaṁ
tat-kṛtaṁ cābhipadyate
"Due to this external energy, the living entitiy, although transcendental to the
three modes of material nature, thinks of himself as a material product and thus
undergoes the reactions of material miseries.*
anarthopaśamaṁ sākṣād
bhakti-yogam adhokṣaje
lokasyājānato vidvāṁś
cakre sātvata-saṁhitām
"The material miseries of the living entity, which are superfluous to him, can be
directly mitigated by the linking process of devotional service. But the mass of
people do not know this, and therefore the learned Vyāsadeva compiled this Vedic
literature, which is in relation to the Supreme Truth."*
—1.7.4-6
dravyaṁ karma ca kālaś ca
svabhāvo jīva eva ca
yad-anugrahataḥ santi
na santi yad-upekṣayā