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

[SŪ. 2. 3. 46.
ADH. 12.] VEDĀNTA-KAUSTUBHA 441
as the soul)”. That is, the soul is a part of Brahman in the sense of
being an attribute (viśeṣaṇa) of Brahman; and just as the attribute and
its substratum are not identical, so the soul and Brahman are not ¹
They continue the same topic in the following two sūtras.
Baladeva
This is sūtra 44 in his commentary. Interpretation absolutely
different He begins a new adhikarana here (five sūtras) concerned
with the question of the Lord’s incarnations. Thus, this sūtra means,
according to him: “But supreme (incarnations of the Lord are) not so;
(i.e parts of the Lord as the individual souls are), as in the case of
light”. That is, just as though the sun and the fire-fly are both called
‘light’, yet the word has a different meaning when applied to the sun,
so though the incarnations and ordinary individual souls are both
called ‘parts’ of the Lord, yet the word has a different meaning when
applied to the incarnations, i.e. it means then the entire Lord.²
SŪTRA 46
“AND SMṚTIS DECLARE”
Vedānta-pārijāta-saurabha
“And Smṛtis declare”: ‘Of these, He who is the Supreme Soul is
declared to be eternal and free from the properties of matter, and He
is not touched by the fruits too, just as a lotus-leaf is not touched by
water.³ The active self, on the other hand, is something different,
who is subject to bondage and release’ (Mahā. 12.13754-13755 ⁴).
Vedānta-kaustubha
The sages also declare that the part alone is subject to the fruits
of action done by itself, but not the whole, thus: ‘Of these, He who
is the Supreme Soul is declared to be eternal and free from the properties
of matter, and He is not touched by the fruits too, just as a lotus-
leaf is not touched by water.—The active self, on the other hand,
1 Śrī. B. 2.3.45, pp. 161-62, Part 2; Śk B. 2.3.45, pp. 161-62, Parts 7 and 8.
2 G.B. 2.3.44, pp. 223-24, Chap. 2.
3 One line omitted. 4 P. 852, lines 9-10, vol. 3.