Bhagavad Gita -Sri Madhvacharya
(Bhashya and Tatparya Nirnaya)
Tatparya Nirnaya :- The acts of merits and demerits of people being according to each one's attributes, the stage of a man of Wisdom and others are also normal according to their attributes and so is their deliverance. A male is born again as a female because of desires or some demerit. A female is never born as a male because of attributes but they reside within the male body alongside the male form in a spiritual female form. These spiritual female forms are unlimitedly superior to those who have taken female forms due to the demerit of desires. All Jivas attain the body of skin and flesh according to their attributes. In liberation, even after experiencing the effects of prior karmas, each one lives according to their true attribute, even the statement merits even for those born in evil-wombs can be accepted, because of the declaration in Bhavishya Purana.
Thus ends the Bhashya and Tatparya Nirnaya of Sri Madhva on the Ninth Chapter of Bhagavada Gita, the Upanishad, the science of the Absolute, the scripture of equanimity, the dialogue between Sri Krishna and Arjuna entitled “Rajavidya-rajaguhya Yoga”.