282
Śrīmad-Bhāgavatam
[Canto 6, Ch. 19]
yathā sarva-gato viṣṇus tathaiveyaṁ dvijottama
viṣṇoḥ syuḥ śaktayas tisras tāsu yā kīrtitā parā saiva śrīs tad-abhinneti prāha śiṣyān prabhur mahān
“‘O best of the  brāhmaṇas , Lakṣmījī is the constant companion of the Supreme Personality of Godhead, Viṣṇu, and therefore she is called  anapāyinī . She is the mother of all creation. As Lord Viṣṇu is all-pervading, His spiritual potency, mother Lakṣmī, is also all-pervading.’ Lord Viṣṇu has three principal potencies—internal, external and marginal. Śrī Caitanya Mahāprabhu has accepted  parā-śakti , the spiritual energy of the Lord, as being identical with the Lord. Thus she is also included in the independent  viṣṇu-tattva .”
In the  Kānti-mālā  commentary on the  Prameya-ratnāvalī  there is this statement:  nanu kvacit nitya-mukta-jīvatvaṁ lakṣmyāḥ svīkṛtaṁ, tatrāha,—prāheti. nityaiveti padye sarva-vyāpti-kathanena kalā-kāṣṭhety ādi-padya-dvaye, śuddho ’pīty uktā ca mahāprabhunā sva-śiṣyān prati lakṣmyā bhagavad-advaitam upadiṣṭam. kvacid yat tasyās tu dvaitam uktaṁ, tat tu tad-āviṣṭa-nitya-mukta-jīvam ādāya saṅgatamas tu.  “Although some authoritative Vaiṣṇava disciplic successions count the goddess of fortune among the ever-liberated living entities ( jīvas ) in Vaikuṇṭha, Śrī Caitanya Mahāprabhu, in accordance with the statement in the  Viṣṇu Purāṇa , has described Lakṣmī as being identical with the  viṣṇu-tattva . The correct conclusion is that the descriptions of Lakṣmī as being different from Viṣṇu are stated when an eternally liberated living entity is imbued with the quality of Lakṣmī; they do not pertain to mother Lakṣmī, the eternal consort of Lord Viṣṇu.”
TEXT 14
यथा युवां त्रिलोकस्य वरदौ परमेष्ठिनौ ।
तथा म उत्तमश्लोक सन्तु सत्या महाशिषः ॥१४॥
yathā yuvāṁ tri-lokasya varadau parameṣṭhinau