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

[SŪ. 4. 4. 17.
ADH. 6.] VEDĀNTA-KAUSTUBHA 877
universe Why? Because in the text: "From whom, verily, these
beings arise" (Tait 3.1 1), the Highest Brahman is referred to as the
subject-matter, and because the individual soul has no place therein.
Vedānta-kaustubha
Now the question is being considered, viz. of what nature is the
lordship of the freed soul, which has thus come to attain the highest
identity
The doubt is, viz Whether the lordship of the freed soul consists
in the activities in connection with universe or is exclusive of it. The
prima facie view is that like the Highest Person, the lordship of the
freed soul too consists in the activities in connection with the creation,
maintenance and so on of the entire universe
With regard to this, we reply: "Exclusive of the activities in
connection with the universe". That is, the lordship of the freed
soul does not consist in the activities in connection with the controlling
of the universe, such as its creation and so on. But the activities
in connection with the creation of the universe belong to the Highest
Brahman alone. Why? "On account of subject-matter," i.e.
because in the texts designating creation snd so on, viz. "From whom,
verily, those beings arise" (Tait 3.1) and so on, He alone is the subject-
matter; "also on account of non-proximity", i.e. because in the texts
designating creation and so on, the freed soul is never mentioned as
the creator and the rest of the universe.
COMPARISON
Śaṁkara
As pointed out above, he refers all these sūtras to the lower
knowers only.
Bhāskara
He too refers this and the following sūtras to those who attain the
effected Brahman only.
1 R, Śk, B.