Madhvacarya's Commentary
So it has been established that the devotees who with full faith focus
their minds on the Supreme Lord Krishna and offer bhakti or exclusive
loving devotion to Him are the most superior. But what about the other
votaries of the Vedic culture who follow the path of worshipping the
imperishable brahman or the spiritual substratum pervading all existence
which is unmanifest being imperceptible? What are there rewards? This Lord
Krishna elucidates in these two verses.
In the Bhagavat Purana, the attribute of imperceptibility has been ascribed
to illusion because it is acintyam or inconceivable and incapable of being
rationalized although it is able to be perceived by some advanced beings.
The word aksaram is not referring directly to the Supreme Lord but rather
to His impersonal unmanifest aspect known as the imperishable brahman or
spiritual substratum pervading all existence. In the very beginning there
was neither existence or non-existence, there was neither superior elements
or inferior elements. Then there existed only tamas or the obscurity of
darkness and within this obscurity alone was the unmanifest, inconceivable,
ever renewable and was none other then prakriti the material substratum
pervading physical existence which is imperceptible, possessing no
distinctive atributes to distinguish her by.
Similarly it has been stated in the Moksa Dharma: That being supported by
the attributes of the Supreme Lord, Sri Laxsmi is ever fresh and
inaccessible to the senses. Beyond the mind, unborn, existing even after
universal dissolution are her special subsidiary attributes. The Manu
Samhita states that Sri Laxsmi is: Harmful to none, unaffected by time,
without enmity to any, immutable, without loss of form, manifested in
everything, performing every action, she is always existing, symbolizing
the principles of tamas and inactivity, dormant during dissolution, beyond
the scope of logic and reason, unknowable and passive in all activities.
Later in chapter 15, verse 16 Lord Krishna states: kutastho 'ksara ucyate
meaning those who are personal associates of the Supreme Lord are eternal
and infallible like the atma or soul. The Rig Veda states: That which is
abiding within that space is kutastho of an eternal nature. So Sri Laxsmi
is eternal because she abides there within that space. The Gautama section
of the Sama Veda states: The consort of the Supreme Lord is Sri Laxsmi and
she is all pervading, immutable, inscrutable, the progenitor and support of
creation the same as the Supreme Lord which is accomplished without any
influence of rajas or passion. According to the Agni Purana as Sri Laxsmi
is never leaving her place at the feet of the Supreme Lord, she is achala
or stationary. The Narada Purana states that: Sri Laxsmi and the Supreme
Lord are unperceivable, unmanifest and beyond the scope of the mind.
Now begins the summation.
It has been shown how the Supreme Lord and His sakti or spiritual feminine
potency known as Sri Laxsmi are both unborn and eternal. When all else
ceases to exist at the time of universal dissolution the Supreme Lord and
His sakti being unaffected facilitate the next cycle to start creation
anew. The Supreme Lord is called akshara the absolute and ultimate source
of all. His sakti is called kshara who is limited to the extent that she
remains dormant until the Supreme Lord begins creation. At that time the
dual nature of the Supreme Lord and His sakti activates the creative energy
by which such interaction causes the phenomena in the material nature for
unlimited plethora's of species, forms and names of beings pouring into
existence. The internal unified form of the Supreme Lord and Sri Laxsmi are
known as akshara and kshara and their external manifestations are know as
Purusha the Supreme Personality and prakriti the material substratum
pervading all physical existence.