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

the eyes and the other senses. In this way it is shown that the soul, which consists
of transcendental knowledge certainly possesses the eight virtues, which begin
with sinlessness.
Adhikaraṇa 5
The Soul's Desires Are Fulfilled
Introduction by Śrīla Baladeva Vidyābhūṣaṇa
Now the author of the sūtras will describe the truth that all the desires of the
liberated soul are at once fulfilled. In the Chāndogya Upaniṣad (8.12.3) it is said:
sa tatra paryeti jakṣan krīḍan ramamāṇaḥ strībhir vā yānair vā jñātibhir vā
"Laughing and enjoying pastimes, he is happy in the company of wives,
relatives, and chariots."
Saṁśaya (doubt): Does the liberated soul's meeting with his relatives and the
others happen because of an endeavor of his part or does it happen spontaneously
simply by his desire?
Pūrvapakṣa (the opponent speaks): In the material world even kings and other
powerful people, of whom it is said that their every desire is fulfilled, must still
exert some effort to attain that fulfillment. In the same way the liberated souls
attain their desires by willing accompanied with action.
Siddhānta (conclusion): In the following words the author of the sūtras gives
His conclusion.
Sūtra 8
saṅkalpād eva tac chruteḥ
saṅkalpāt—by desire; eva—indeed; tat—that; chruteḥ—because of the Śruti-
śāstra.