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

572 VEDĀNTA-KAUSTUBHA [sū. 3. 2. 40.
ADH. 8.]
giver of wealth" (Bṛh. 4 4.24¹), "For he alone causes bliss" (Tait.
2.7 ²).
Vedānta-kaustubha
And as the fact that the Highest Self is the giver of fruits is
declared by texts like: "He, verily, is the great, unborn self, the eater
of food, the giver of wealth" (Bṛh. 4.4 24), "For He alone causes bliss"
(Tait. 2 7),—from Him alone can the fruit arise.
OPPONENT'S VIEW (Sūtra 40)
SŪTRA 40
"RELIGIOUS MERIT (IS THE GIVER OF FRUITS), JAIMINI (THINKS SO)
FOR THOSE VERY REASONS."
Vedānta-pārijāta-saurabha
"Jaimini" thinks that "religious merit" is the cause of the
fruit,—because, as in the case of tilling, it alone can appropriately
be its cause; and because the text: "One desirous of heaven should
perform sacrifices" (Tait. Saṁ 2.5.5 ³) declares it to be such
a cause.
Vedānta-kaustubha
It has been stated above that 'On account of appropriateness'
(sūtra 38), 'And on account of being declared' (sūtra 39), the fruit
arises from the Highest. Now, as in the case of tilling, Karmas
alone can appropriately be the cause of fruits. Further, Karmas like
sacrifices and the rest, are declared to be productive of fruits by
texts like. "One desirous of heaven should perform sacrifices" (Tait.
Saṁ. 2.5.5) and so on. Hence, "for those very reasons," i.e. on
account of the same two reasons, the teacher "Jaimini" thinks that
"religious merit" alone, or Karma, is the cause of fruit through the
¹ Ś, R, Bh, B.
² R.
³ P. 208, line 27, vol. 2. Ś, R, Bh.
7B