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

[SŪ. 2. 2. 40.
380 VEDĀNTA-PĀRIJĀTA-SAURABHA ADH. 7.]
because a non-eternal body is not possible on the part of the cause of
the world, because all the non-eternal objects arise later as effects,
and because Paśupati, the cause, is prior to everything.¹
COMPARISON
Śaṁkara
Interpretation different, viz. “Because rulership (of pradhāna)
and the rest is impossible (on the part of the Lord)”. That is, pradhāna
which is non-perceived and devoid of colour and the rest, cannot be
ruled by the Lord, since it is found that clay and the rest alone, which
are possessed of colour and so on, are ruled by potters, etc.²
Rāmānuja, Bhāskara, Śrīkaṇṭha and Baladeva
Interpretation different, viz. · “Because rulership (of pradhāna)
is not possible (on the part of the Lord)”. That is, Paśupati, who is
bodiless cannot be the ruler of the pradhāna, for only embodied beings
like potters and the rest can be rulers.³
SŪTRA 40
“IF IT BE ARGUED: AS IN THE CASE OF SENSE-ORGANS, (WE REPLY :)
NO, ON ACCOUNT OF ENJOYMENT AND THE REST.”
Vedānta-pārijāta-saurabha
It is not possible to suppose that the Lord has sense-organs and
body like the individual soul, for there will result enjoyment and the
rest (on the part of the Lord).
Vedānta-kaustubha
If it be argued: Just as the bodiless individual soul, existing from
all eternity, has a relation with subsequent sense-organs and body,
due to preceding sense-organs and body, so like it, Paśupati may have a
¹ I.e. non-eternal objects arise after creation. Hence Paśupati who is
present before creation cannot possess a non-eternal body.
² Ś.B. 2.2.39, p. 570. See p. 656 under Śaṁkara.
³ Śrī. B. 2.2.36, p. 113, Part 1; Bh. B. 2.2.35 (written as 2.2.38), pp. 127-128;
Śk. B. 2.2.36, p. 107, Parts 7 and 8; G.B. 2.2.39