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

antaḥ praviṣṭaḥ śāstā janānām
"Entering their hearts, the Supreme Personality of Godhead controls all living
entities."
ya ātmani tiṣṭhann ātmānam antaro yamayati
"Entering their hearts, the Supreme Personality of Godhead controls all living
entities."
eṣa eva sādhu karma kārayati
"The Lord engages the living entity in pious activities so he may be elevated."*
Here someone may object: So be it. However, if the Supreme Personality of
Godhead is the actual performer of actions, then the orders and prohibitions of the
scriptures are all meaningless. The scriptures can give orders and prohibitions only
if the individual spirit soul is independent and thus has the power to make
choices.
If this is said, then the author of the sūtras gives the following reply.
Sūtra 40
kṛta-prayatnāpekṣas tu vihita-pratiṣiddhāvaiyarthyādibhyaḥ
kṛta—done; prayatna—effort; āpekṣaḥ—relation; tu—but; vihita—ordered;
pratiṣiddha—forbidden; a—not; vaiyarthya—meaninglessness; ādibhyaḥ—
beginning.
But it is by effort because then orders and prohibitions are not without
meaning.
Purport by Śrīla Baladeva Vidyābhūṣaṇa
The word "tu" (but) is used here to dispel doubt. The individual spirit soul
performs pious and impious deeds. Taking into consideration the individual soul's