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

because She has many other virtues, She is the source of what is to be desired, both
there and in other places also.
Purport by Śrīla Baladeva Vidyābhūṣaṇa
The words "sā eva" (she indeed) are understood from the previous sūtra. The
"she" here is the transcendental goddess of fortune, who in both the spiritual sky
(tatra), which is untouched by matter, and also in the world of the five material
elements (itaratra), fulfills the desires of her master. She is the eternal goddess of
fortune. The word "kāma" here means "the desire for amorous pastimes". The
word "ādi" (beginning with) here means "personal service and other activities
appropriate for these pastimes.
In this way the goddess of fortune is transcendental. Why is that? The sūtra
explains: "āya-tanādibhyaḥ". The word "āya" means "all-pervading". The word
“tana" means "giving liberation an bliss to the devotees". In these two ways she is
like the Lord Himself, who possesses truthfulness and a host of other virtues.
The word "ādi" (beginning with) here hints that she is spiritual in nature. The
statement of Śvetāśvatara Upaniṣad (6.8) also affirms that she is spiritual. In this
way she is spiritual and all-pervading. She has knowledge, compassion, and a host
of other virtues, and she is also a giver of liberation. In these ways the goddess of
fortune is not different from the Supreme Personality of Godhead. In the Viṣṇu
Purāṇa it is said:
nityaiva sā jagan-mātā
viṣṇoḥ śrīr anapāyinī
yathā sarva-gato viṣṇus
tathaiveyaṁ dvijottama
"The goddess of fortune is the eternal companion of Lord Viṣṇu. She is the
mother of the universe. O best of the brāhmaṇas, as Lord Viṣṇu is all-pervading, so
is she also."
It is also said in the scriptures:
ātma-vidyā ca devi tvaṁ
vimukti-phala-dāyinī
"O goddess of fortune, You are the Lord's spiritual knowledge. You are the
giver of liberation."
If the goddess of fortune were not spiritual it would be improper to ascribe
these two qualities (all-pervasiveness and giving liberation) to her. That the