वेदान्त पारिजात सौरभ (भगवद् निम्बार्काचार्य - द्वैताद्वैत वेदान्त ब्रह्मसूत्र भाष्य सटीक)

242 VEDĀNTA-PĀRIJĀTA-SAURABHA [sū. 1. 4. 16.
ADH. 5.]
mentioned in the subsequent passage (Bṛh 4 4 18, etc.), because the
two passages involve each other ¹
Adhikaraṇa 5: The section entitled ‘Denoting
the world’. (Sūtras 16–18)
SŪTRA 16
“BECAUSE OF DENOTING THE WORLD”
Vedānta-pārijāta-saurabha
It is not to be supposed that in the text: ‘“He verily, O Bālāki,
who is the maker of these persons, of whom this is the work”’ (Kauṣ.
3.9 ²), the object to be known is the person, mentioned in the Tantra
(viz. in the Sāṁkhya doctrine) and the enjoyer of the fruits of merit
and demerit. None but the Supreme Soul is here indicated as the
object to be known. Why? Because Brahman is the topic, as known
from the text: ‘“Let me declare Brahman to you”’ (Kauṣ 4 1 ³);
because the word ‘work’, meaning ‘something that is done’, denotes
the world which is an effect, because by the pronoun ‘this’ the world,
established by the evidence of perception and the rest, is suggested;
and, lastly, because the person, mentioned in the Tantra, is not the
topic here.
Vedānta-kaustubha
The Sāṁkhyas hold that prakṛti is the agent and puruṣa the
enjoyer. The impossibility of prakṛti to be the cause has been shown
in various ways. Now, although it has been shown in the section
regarding Pratardana ⁴ that the Kauṣītaki-brāhmaṇa texts refer to
Brahman, yet by showing that the text ‘“Of whom this is the work”’
(Kauṣ. 4.19), too, refers to Brahman, the author is now disposing of
the objection, viz.: the person (puruṣa), admitted by the Sāṁkhyas,
is accepted by the Vedānta, on the ground of its being an enjoyer,
and prakṛti, superintended by it, is the cause of the world.
We read of a dialogue between Bālāki and Ajātaśatru in the
Kauṣītaki-brāhmaṇa. There, a sage, called Bālāki Gārgya having
¹ Śk. B. 1.1.14, pp. 532-33, Part 6.
² Ś, R, Bh, ŚK, B. ³ Ś, R, Bh, B.
⁴ Vide ‘Indra-prāṇādhikaraṇa’, sūtras 1.1.29–32.