Bhagavad Gita -Madhvacharya 324

Bhagavad Gita -Sri Madhvacharya

(Bhashya and Tatparya Nirnaya)

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Chapter 14
Gunatrayavibhaga Yoga

Tatparya Nirnaya :- Being impassive does not mean being unconcerned with essential principles (concerned with Sri Vishnu). nengate means being indifferent to influences (of the attributes). sarvaarambha parityaagi means those who have given up all enterprises unrelated to the devotion to Sri Vishnu. “karma means lasting or permanent actions”, thus in Shabda Nirnaya.
Whoever crosses the hundreds and thousands of eternal shackles created by Sri Lakshmi, is, verily, the purusha. He alone is called the wise, and is known as gunateeta - one who has transcended the attributes. Thus in Pravritti texts. More than the crossing the shackles, the one who reaches the status of Sri Vishnu is said to be beyond the attributes, gunaateeta. Like the one who, crossing the door keeper, reaches the King himself. Here Brahma means Prakriti, Maha Lakshmi – “In three forms Maha Lakshmi is being eulogized. By her grace alone the devotee of Sri Vishnu reaches the state similar to Sri Vishnu”.
27. For I am the abode of the Brahman, the immortal, the imperishable, the eternal, the Perennial Principle and the blissful solitude.
Bhashya :- Brahmana means the Illusion, Sri Lakshmi.

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References