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

666 VEDĀNTA-PĀRIJĀTA-SAURABHA [sū. 3. 3. 40.
ADH. 17.]
or not. The prima facie view is that having parts like a blue neck
and so on involves increase and decrease and hence it is not possible
on the part of Brahman, the immutable. Therefore, the attributes
of having a blue neck, having Umā by the side and so on, are not His
real attributes, but are simply imagined for the sake of meditation
and are, as such, subject to negation sometime or other. The
answer is: "There is no negation (of the attributes having a blue
neck, three eyes, Umā by the side and so on), since (they are designated
in Scripture) with (great) care". That is, the Lord (viz. Śiva) is to
be meditated on always as having a blue neck and so on and as
accompanied by Umā,—which are His real attributes—for such a
meditation alone leads to release.¹
Baladeva
This is sūtra 41 in his commentary. Here he concludes the topic
of Śrī, viz. her identity with the parā-śakti of the Lord. The problem
is that if Śrī be identical with the parā-śakti of the Lord, then she
must be identical with the Lord Himself, since the parā-śakti of the
Lord is identical with Him. In that case, however, she cannot be
devoted to the Lord, since none can be devoted to one's own self.
The answer is: "On account of (her great) regard (for the Lord),
there is non-cessation (of her devotion for Him)". That is, Śrī,
though one with the Lord, cannot but love and be devoted to Him
who is her very existence, just as the branch cannot but love the tree,
or the ray the moon.²
SŪTRA 40
"WHEN ONE HAS APPROACHED (THE LORD, HE COMES TO HAVE
FREEDOM OF MOVEMENT), FOR THIS REASON, ON ACCOUNT OF
STATEMENT TO THAT EFFECT."
Vedānta-pārijāta-saurabha
When one has attained Brahman by means of meditating on Him
who has the stated marks, one comes to have freedom of movement in
1 ŚK. B. 3.3.39, pp. 354-355, Parts 10 and 11.
2 G.B. 3.3.41, p. 185, Chap. 3. "Satyapya bhede vicitra-guṇaratnākarat-
vena sva-mūlatvena ca śriyaḥ parasmin ādarāt tad bhakter lopaḥ. Na khalu-
vṛkṣam anādriyamāṇā śākhāsti, na candram tatprabhā."