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

Purport by Śrīla Baladeva Vidyābhūṣaṇa
In previous sūtras it was shown that if the individual spirit soul were all-
pervading, then consciousness would be vague and indefinite. In the same way if
all-pervading material nature were the sole performer of all actions, then all
actions would bring the same result to all spirit souls simultaneously. Clearly this
is not so. Also, it could not be said that the individual spirit soul would need to be
near the place where a certain action was performed in order to experience the
result of that action. The saṅkhya philosophers cannot say this, for in their theory
each individual spirit soul is all-pervading and is thus already near the places
where all actions are performed.
Sūtra 36
śakti-viparyayāt
śakti—of power; viparyayāt—because of difference.
Because the power is changed.
Purport by Śrīla Baladeva Vidyābhūṣaṇa
If the material nature is the performer of actions, then material nature must also
experience the good and bad results of those actions. However, the Śvetāśvatara
Upaniṣad (1.8) affirms:
bhoktṛ-bhāvāt
"The individual spirit soul enjoys the good and bad results of actions."
In this way the idea that the material nature is the performer of actions is
refuted. Because the individual spirit soul enjoys the good and bad results of
actions, the individual spirit soul must also be the performer of those actions.
Sūtra 37