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

Sūtra 17
tatrāpi ca tad-vyāpārād avirodhaḥ
tatra—there; api—even; ca—also; tat—of Him; vyāpārāt—because of the
activities; a—without; virodhaḥ—contradiction.
There is no contradiction, for He also acts there.
Purport by Śrīla Baladeva Vidyābhūṣaṇa
The word "ca" (and) is here used for emphasis. Yamarāja and others punish
sinners by the command of the Supreme Personality of Godhead. This does not
contradict the scriptures' description of the Lord's supremacy. That is the
meaning. The Purāṇas affirm that, on the Supreme Lord's order, Yamarāja and
others punish sinners.
Here someone may object: It must be that, after receiving punishment from
Yamarāja, sinners also ascend to Candraloka. This must be so, for the Kauśītaki
Upaniṣad affirms that all who leave this world travel to Candraloka.
To refute this misconception the author of the sūtras speaks the following
words.
Sūtra 18
vidyā-karmaṇos tv iti prakṛtatvāt
vidyā—of knowledge; karmaṇoḥ—of action; tu—but; iti—thus; prakṛtatvāt—
because of being the topics.
But because pious deeds and knowledge are the topics.
Purport by Śrīla Baladeva Vidyābhūṣaṇa
The word "tu" (but) is used to begin the answer to the previous objection. The
word "na" (It is not so) is to be understood in this sūtra. Sinners do not go to