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

"Consciousness performs yajñas. Consciousness performs actions."
These words clearly show that the individual spirit soul is the primary
performer of Vedic and ordinary actions. If the word "vijñānam" is interpreted to
mean not the individual spirit soul, but the intelligence, then the grammatical
structure of the sentence would be different. Then the word “vijñāna" would be in
the instrumental case, for the intelligence would be the instrument by which the
action is performed. However, the word is not in the instrumental case. If the
intelligence were the performer of the action here, then another word must be
given in the instrumental case to show with what instrument the intelligence
performs the action, for there must be an instrument in every action. However, if
the individual spirit soul is the performer of the action there is not need for
another word in the instrumental case to show the instrument used, for in that
situation the individual spirit soul is both the performer of the action and the
instrument employed.
Here someone may object: Is it not so that the individual spirit soul, being
independent and able to act as he likes, will naturally act for his own welfare and
will not perform actions that bring him harm?
To this I reply: No. It is not like that. The individual spirit soul desires to
benefit himself, but because his past karma acts against him, he sometimes creates
his own misfortune.
For these reasons it is clear that the individual spirit soul certainly performs
actions. When the scriptures sometimes say that the individual spirit soul does not
perform actions, the meaning is that the soul is not independent and free to do
exactly everything he wishes.
Here someone may object: It is not possible that the individual spirit soul is the
performer of actions, for it is clearly seen that these actions often bring him
suffering.
To this I reply: No. It is not so. If the individual spirit soul is not the
performer of actions, then the scriptural descriptions of the darśa, paurṇamassa,
and other yajñas would not make any sense.
In the following words the author of the sūtras refutes the idea that material
nature is the real performer of actions.
Sūtra 35
uplabdhi-vad aniyamaḥ
uplabdhi—consciousness; vat—like; aniyamaḥ—uncertainty.
As in the situation of consciousness, it would be indefinite.