Bhagavad Gīta Bhāshya and Tātparya
B.G 7.14
दैवी ह्येषा गुणमयी मम माया दुरत्यया। मामेव ये प्रपद्यन्ते मायामेतां तरन्ति ते ॥१४॥
This divine goddess Devi is my Māyā, presiding over the qualities, and is difficult to overcome. But those who surrender unto Me alone can cross beyond this illusion.
Gīta Bhāshya 7.14
The goddess 'Devi' derives her insurmountable power from the Lord, the Deva, as she is His. She only appears in three distinct forms:Śrī, Bhū and Durgā (corresponding the three qualities of Satva, Rajas, and Tamas). The power of lord Brahma, Rudra and others is insignificant in comparison to the power she processes. It is not possible for even these deities to overcome her power without Lord Vishnu's grace. The wise recognize Lord Vishnu as the highest underlying principle in everyone and everywhere. It is through His presence and grace only, the guru is able to reveal the path to his disciples.
कथम् अनादिकाले मोहानत्ययः बहूनाम् इत्यतः आह - दैवि इति।
The question "How is it that for many beings delusion has not been overcome since beginningless time?" is answered by the verse starting with "दैवी (daivī).
अयमाशयः - माया हि एषा मोहिका। सा हि सृष्ट्यादिक्रीडादि- मद्देवसम्बन्धित्वात् अतिशक्तेः दुरत्यया। तथा हि देवशब्दार्थं पठन्ति - 'दिवु क्रीडा-विजिगीषा-व्यवहारद्युति-स्तुति-मद -मोद-स्वप्न-कान्ति-गतिषु' इति। कथं दैवी।मदीयत्वात् अहं हि देवः इति। अब्रवीच्च -
The intended meaning here is that this lady māyā (illusion) is indeed deluding, causing confusion. As she is connected to Me, the Deva, the Lord, through divine activities like creation and cosmic play, she pocesses immense power that is extremely difficult to overcome. Thus, the word "divine lord" (deva) is explained in the dictionary by elaborating its root 'divu' to mean play, desire for victory, transaction, splendor, praise, intoxication, joy, dream, beauty, and movement. Why is she called 'davi'? Because she belongs to Me who is the 'deva', the Lord.
"श्रीर्भूर्दुर्गेति या भिन्ना महामाया तु वैष्णवी। तच्छक्त्यनन्तांशहीनाऽथापि तस्याश्रयात्प्रभोः। अनन्तब्रह्मरुद्रादेर्नास्याः शक्तिकलापि हि। तेषां दुरत्ययाऽप्येषा विना विष्णुप्रसादतः॥"
"Oh, one who causes great illusion (Mahāmāyā), you are the one who belong to lord Vishnu (vaiṣṇavī), but appear in distinct forms as Śrī (Lakṣmī, the goddess of wealth), Bhū (the goddess of earth), and Durgā (the goddess of protection). Taking shelter in that lord, you have a portion of that infinite, endless power. That power is indeed infinite, when compared to the power of lord Brahma, Rudra, and others. Without the grace of Lord Vishnu, it is difficult even for them to overcome your illusionary energy."
इति व्यासयोगे।
- stated thus in the ancient text of Vyāsayoga.
तर्हि न कथञ्चिदत्येतुं शक्यत इत्यत आह - मामेव इति।
Therefore, it is stated 'mām eva' , meaning "By surrendering to Me alone", and by no other means it is possible (to overcome the illusionary power of Māyā).
अन्यत्सर्वं परित्यज्य मामेव ये प्रपद्यन्ते। गुर्वादिवन्दनं च मय्येव समर्पयन्ति स एव च तत्र स्थित्वा गुर्वादिर्भवति इत्यादि पश्यन्ति। आह च नारदीये -
Those who, abandoning everything else, surrender only to Me, and who offer their reverence to the guru and others solely in Me — such a person, remaining established in Me, himself become the guru. This is perceived (by the wise). It is also said in the Nārada Purāna:
"मत्सम्पत्त्यातु गुर्वादीन् भजन्ते मध्यमा नराः। मदुपाधितया तांश्च सर्वभूतानि चोत्तमाः॥"
"Those intermediate-level men worship the guru and others, as they possess the wealth in the form of My grace. But the best among them perceive only Me as the highest underlying principle in the guru, in all beings, and in everything, and they revere Me alone."
इति।
- stated thus.
"आचार्यचैत्यवपुषा स्वगतिं व्यनङ्क्षि।"
"The teacher, through the form of the inner guide (or indwelling deity), reveals one's destination."
इति च ॥१४॥
- stated thus as well;

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बहुचित्रजगद्बहुधाकरणात् परशक्तिरनन्तगुणः परमः ।
सुखरूपममुष्य पदं परमं स्मरतस्तु भविष्यति तत्सततम् ॥
"The one who has created this variegated vast universe with varied forms has infinite power and is of infinite auspicious qualities. He certainly bestows the highest state of bliss to those who meditate on his ever happy essence." -Dwādasha stōtra 4.3

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