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

samādhy-abhāvāc ca
samādhi—of liberation; abhāvāt—because of the non-existence; ca—also.
Also because there is no liberation.
Purport by Śrīla Baladeva Vidyābhūṣaṇa
Actions are meant to bring one to liberation from the material world. Because it
is not possible for the material nature to act in such a way and attain such a goal,
the idea that the material nature is the performer of actions cannot be entertained.
Liberation means understanding the truth "I am different from matter". Because it
is unconscious, and also because it really is matter, it is not possible for the
material nature to come to this understanding. In this way it is proved that the
individual spirit soul is the performer of actions.
Adhikaraṇa 15
Activity Is the Soul's Nature
Introduction by Śrīla Baladeva Vidyābhūṣaṇa
In the following words the author of the sūtras gives an example to show that
the individual spirit soul performs actions, using other its own potency, or some
other instrument to perform them.
Sūtra 38
yathā ca takṣobhayathā
yathā—as; ca—and; takṣa—carpenter; ubhayathā—in both ways.
In both ways like a carpenter.