Text 13] The Puṁsavana Ritualistic Ceremony
281
nāma-rūpe bhagavatī pratyayas tvam apāśrayaḥ
guṇa-vyaktiḥ—the reservoir of qualities; iyam—this; devī—goddess; vyañjakaḥ—manifester; guṇa-bhuk—the enjoyer of the qualities; bhavān—You; tvam—You; hi—indeed; sarva-śarīrī ātmā—the Supersoul of all living entities; śrīḥ—the goddess of fortune; śarīra—the body; indriya—senses; āśayāḥ—and the mind; nāma—name; rūpe—and form; bhagavatī—Lakṣmī; pratyayaḥ—the cause of manifestation; tvam—You; apāśrayaḥ—the support.
TRANSLATION
Mother Lakṣmī, who is here, is the reservoir of all spiritual qualities, whereas You manifest and enjoy all these qualities. Indeed, You are actually the enjoyer of everything. You live as the Supersoul of all living entities, and the goddess of fortune is the form of their bodies, senses and minds. She also has a holy name and form, whereas You are the support of all such names and forms and the cause for their manifestation.
PURPORT
Madhvācārya, the  ācārya  of the Tattvavādīs, has described this verse in the following way: “Viṣṇu is described as  yajña  personified, and mother Lakṣmī is described as spiritual activities and the original form of worship. In fact, they represent spiritual activities and the Supersoul of all  yajña . Lord Viṣṇu is the Supersoul even of Lakṣmīdevī, but no one can be the Supersoul of Lord Viṣṇu, for Lord Viṣṇu Himself is the spiritual Supersoul of everyone.”
According to Madhvācārya, there are two  tattvas , or factors. One is independent, and the other is dependent. The first  tattva  is the Supreme Lord, Viṣṇu, and the second is the  jīva-tattva . Lakṣmīdevī, being dependent on Lord Viṣṇu, is sometimes counted among the  jīvas . The Gauḍiya Vaiṣṇavas, however, describe Lakṣmīdevī in accordance with the following two verses from the  Prameya-ratnāvalī  of Baladeva Vidyābhūṣaṇa. The first verse is a quotation from the  Viṣṇu Purāṇa .
nityaiva sā jagan-mātā viṣṇoḥ śrīr anapāyinī