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

goddess of fortune is spiritual is described in the following words of the Viṣṇu
Purāṇa:
procyate parameśo yo
yaḥ śuddho 'py upacārataḥ
prasīdatu sa no viṣṇur
ātmā yaḥ sarva-dehinām
"May supremely pure Lord Viṣṇu, who is the master of the spiritual goddess of
fortune and the Supersoul of all living entities, be merciful to us."
The word "para-mā" in this verse means "the spiritual (para) goddess of fortune
(mā)". Because the goddess of fortune has been described as being all-pervading
and having other spiritual attributes, it is not possible that she is material. In this
way it is proved that the goddess of fortune is not material. For these reasons the
goddess of fortune is spiritual and eternal.
Here someone may object: Is it not so that if the goddess of fortune is the
spiritual potency of the Lord, (which is not different from the Lord), then it is not
possible for her to have devotion for the Lord? After all, it is not possible for a
person to have devotion to himself.
If this objection is raised, then the author of the sūtras replies in the following
words.
Sūtra 41
ādarād alopaḥ
ādarāt—because of devotion; alopaḥ—non-ending.
Because of devotion it does not cease.
Purport by Śrīla Baladeva Vidyābhūṣaṇa
Although in truth the goddess of fortune is not different from the Lord, still,
because the Lord is a jewel mine of wonderful qualities, and also because He is the
root of the goddess of fortune's existence, the love and devotion that the goddess
bears for Him never ceases. The branch never ceases to love the tree, nor the
moonlight the moon. Her love and devotion for the Lord is described in many