Sriman Anandabodhendra Sarasvati comments on this verse:
"Here someone may say, 'Matter and spirit are different. Therefore matter cannot see spirit. Therefore of what use are the scriptures? Fearing that someone would make this claim, the author has spoken this verse, which begins with the word 'drsyam'. Spirit can certainly be seen. But it cannot be seen by material eyes. With spiritual intelligence spirit may be understood. With purified eyes one may see spirit. Liberation from the world, or the direct perception of spirit is described in the scriptures. That is the result of scripture-study."
There it is also said:
"Without proper understanding, one is simply trapped in a cave of scriptures. By scripture-study one must revive His own dormant spiritual knowledge. Then he may attain liberation."
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SEEKING SATISFACTION
If you identify your body as yourself, you will try to satisfy yourself by trying to satisfy your body. You’ll think, “I am the body and I want to be happy, I want to be satisfied.” Thus, you’ll try to satisfy the belly, the tongue, the genitals, the ears, the eyes, the nose, and so on, believing that this will bring you the inner satisfaction and happiness you crave.
But sense gratification does not satisfy. This is further evidence that you are not the body. No matter how much sense pleasure you have, you are still never satisfied within.
Siddhaswarupananda - Chris Butler Speaks
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Sutra 42
For they who are not yet self realised, scripture is very important. For they who are self realised this is not so, for such great souls have already attained the perfect spiritual knowledge that is the root from which the scriptures have grown.
Commentary by Srila Bhaktivinoda Thakura
Here someone may protest: In Bhagavad-gita (16.23), the Supreme Personality of Godhead declares: "But he who discards scriptural injunctions and acts according to his own whim attains neither perfection, nor happiness, nor the supreme destination." After all, the word 'sastra; comes from the word 'sasana' which means 'restriction'. Therefore the individual spirit souls are always obliged to follow the restrictions enunciated in the scriptures. How can any good result come from not following the scriptures' rules?
Fearing that someone would voice this protest, the author has spoken this sutra. Here the word "aksamesu" means "they who are not yet self-realised". Such persons cannot act independently. They are governed by the rules of scripture. However, for self-realised souls, who of their own desire to what is right and proper in spiritual life, this is not so. These great souls are not bound by the rules of scripture because they have already attained the perfect spiritual knowledge that is the root from which the scriptures have grown. This means that the self-realised souls have already attained the perfect spiritual knowledge that is the root from which the scriptures have grown. All the scriptures, as well as the Sariraka and Mimamsa commentaries, are meant for the souls who are not yet self-realised, who still dwell in the world of ignorance. Therefore the words of the Lord in Bhagavad-gita (16.23) mean that for their own good the unenlightened souls, who if given independence would perform forbidden actions, the rules of scriptures are given. The rules of scriptures are thus given to bring under control the uncontrolled, independent conditioned souls. For the liberated souls a different instruction is given. Lord Krsna explains (Bhagavad-gita 2.52):
"When your intelligence has passed out of the dense forest of delusion, you shall become indifferent to all that has been heard and all that is to be heard."