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

[SŪ. 3. 2. 14.
528 VEDĀNTA-PĀRIJĀTA-SAURABHA ADH. 5.]
participates in imperfections, but not the Highest who is not subject
to karmas, thus: "Two birds, close friends, cling to the same tree.
Of these two, one eats the sweet berry; the other, without eating, looks
on" (Ṛg V. 1.164.20; Muṇḍ. 3.1.1, Śvet. 4.6).
COMPARISON
Śaṁkara and Bhāskara
They quote from the Kaṭha and Śvetāśvatara Upaniṣads ¹ to
show that Scripture teaches the essential non-difference of Brahman.²
Baladeva
He quotes from the Māṇḍūkya-upaniṣad ³ to show that the Lord
is one, though appearing as many.⁴
SŪTRA 14
"FOR (BRAHMAN) IS WITHOUT FORM (I.E. NOT AN ENJOYER)
INDEED, ON ACCOUNT OF BEING THE PRINCIPAL (AGENT) WITH
REGARD TO THAT (VIZ. CREATION OF NAMES AND FORMS)."
Vedānta-pārijāta-saurabha
The Highest is the principal agent, the creator of names and
forms, as declared by the text: " 'Let me evolve name and form' "
(Chānd 6.3.2 ⁵). Hence He is not the enjoyer of the names and forms
to be created by Himself, and as such Brahman is "without form".
Hence Brahman is not touched even by an odour of imperfections.
Vedānta-kaustubha
To the objection, viz. There may not be any imperfections on
the part of Brahman even on account of place; still as the creator
of names and forms, Brahman must be their enjoyer too, for generally
a creator creates objects for enjoying them. Names and forms
¹ Kaṭha. 4.11; Śvet. 1.12. ² Ś.B. 3.2.13, p. 725; Bh. B.
³ Muṇḍ. 7 ⁴ G.B. 3.2.13, p. 58, Chap. 3,
⁵ Not quoted by others.