Shri Shankara Acharya’s Vakyavritti Verse 35
“That which the Vedas declare to have entered all beings as their individual soul (jivatman) and to be their controller – that is Brahman. This you must understand”.
This is also a verse for meditation. Brahman is not some powerful dweller in the skies or a transcendent principle as conceived by Immanuel Kant.
It is not the God in the Seventh Heaven, but it is the principle of truth and consciousness immanent in each and every being. It is the cause of the individualised soul (jiva).
Another thing to be remembered is that it is not a principle which works unconsciously like gravitation.
Brahman controls the soul and there is nothing arbitrary in its functions though it cannot be said to be purely rational.
It is a mystery which is understood only when the soul has merged all its limitations in devotion-contemplation and has realized its identity with Brahman.
This verse establishes a great spiritual truth. It demolishes the conceptions of the Buddhists and the followers of Sankhya.
Brahman controls Maya. It is Brahman who dispenses the rewards of actions.
Verily there is no other controller than Brahman.