Tatparya Nirnaya :- Among living beings the gods are superior to humans. Among gods Indra is superior. Rudra, the deity presiding over Mind, superior to him is Saraswati. Superior to her is Brahma, the presiding deity over intellect is said to be superior to all. In the form of the unmanifest Lakshmi is superior and superior to her is Sri Hari himself. There is no one similar to or superior to Him. Knowing the older of gradation (taratamya) and destroying the adversaries like desire and the rest, one attains the supreme abode of Sri Vishnu, which is imperceptible to human vision. “The objects of senses are superior than senses. Rudra is the symbol of ahankar – ego”. Between these two statements there is no contradiction.
All the presiding deities are superior in their respective places in a progressive graded manner. To show their respective predominance, each deity has been assigned their respective assignments. The important purpose of the scripture is to show the order of gradation (taratamya). In their respective assignments they preside over the assigned functions, the functions of the higher deity cannot be performed by the deity who is lower in gradation. This is the purport. In some cases a deity in the lower order may be said to be supervising as in the case of son supervising the duties assigned to the father as in the case of the unmanifest (Sri Lakshmi) all may said to be presiding deities, thus having been said.
When the son is said to be presiding over the position of the father, it is so because of courtesy. Even as the son's possession are said to belong to the father'. Just as by repeated use of words having similar marks one comes to understand the conclusive meaning. Thus in Shabda Nirnaya. Where because of the similarity of marks, the similarity of their assignments is assumed, it becomes conclusive by continuous hearing. Where because of the similarity of marks, the similarity of their assignments is assumed, it becomes conclusive by continuous hearing. Thus in Bahma Tarka.
Thus ends the Bhashya and Tatparya Nirnaya of Sri Madhva on the Third Chapter of Bhavad Gita, the Upanishad, the science of the Absolute, the scripture of equanimity, the dialogue between Sri Krishna and Arjuna entitled “KarmaYoga”