Madhvacarya's Commentary
The pure fragrance is thus to show the pleasure of Lord Krishna as the
origin of the wonderful scent of the Earth. The Vedic scriptures declare
that merits alone rise to the Supreme Lord and that demerits lacking in
purity never even reach the demi-gods. In the worlds of the meritorious and
virtuous the creations law of eternal righteousness is enjoyed. The law of
creation known as rita represents universal order, truth and righteousness
as well as perennial principles from time immemorial which are auspicious
activities for the benefit of all living entities. Due to such statements
eternal righteous is known as an attribute of consciousness and truth is a
condition of the mind which one actually lives. There is no contradiction
in statements from the Vedic scriptures stating even while not enjoying the
Supreme Lord is still illuminating or even though devoid of food He is
still all regarding the Supreme Lord. These perceptions are extremely
subtle and difficult to fathom. Even though the Supreme Lord does not enjoy
material food like the jiva or embodied being He is more powerful then the
atma or soul endowed with a physical body. In this verse the jiva is not
mentioned because of reference earlier to the atma being endowed with a
body as in a dream state. The Garuda Purana states: There are three
different forms for the body one in sleeping, one in dreaming and one while
awake.
By the word asmi the Supreme Lord alone is referred too. Bodies are assumed
by all the jivas as well as the Supreme Lord. The jiva's body is material
and thus in bondage being subjected to the cycle of birth and death. The
Supreme Lord's body is purely spiritual, eternally liberated and never in
bondage. This statement is found in the Narada Purana and thus a definitive
distinction between the Supreme Lord and the jivas
is clarified in the Vedic scriptures. By such
crystal clear statements a person of reason and understanding should see
the difference between all embodied beings and the Supreme Lord and not
harbour any conceptions concerning the external form of existence of a
jiva. The Gita Kalpa has stated: The pleasures and enjoyments of the
Supreme Lord are distinctly different and transcendental to those of the
jiva. The Supreme Lord is a transcendental enjoyer, He is only enjoying the
spiritual and never enjoying anything material.
Now begins the summation.
The Supreme Lord abides in the Earth as its fragrant essence which can only
be meritorious; yet He awards all merits and demerits. Abiding in fire He
is its brilliant energy, abiding in humans He is the atma the bequeather of
life itself, abiding in the spiritually intelligent He is wisdom, abiding
in the splendid He is exalted splendour and by the act of manifestation He
is the eternal seed of all existence.