Bhagavad Gīta Bhāshya and Tātparya
B.G 12.01
Arjuna said:
Among those who constantly worship you engaged in devotional service (bhaktāḥ), and those who worship the imperishable unmanifest, i.e. unmanifest insentient principle, Prakrti, who are the most knowledgeable in Yoga?
Gīta Tātparya 12.01
This chapter describes the conclusive and definitive means to be adopted. As Vedic texts prescribes liberation to worshippers of both the sentient Prakrti and the supreme Brahman, Arjuna asks which of the two is better. Based on the response given by the lord - "kūṭasthokṣara ucyate" (the 'kūṭastha' is called 'akṣara'), "kūṭastham acalam" (the immutable and unmoving), we can clearly infer the word 'avyakta', i.e. unmanifest, in the context refers to Sentient Prakrti. She is also known as Śrī, Lakṣmī, Aupalā, Ambikā, and Hrī. Lords subsequent response like: "mayy eva mana ādhatsva" (fix your mind on me alone), "te me yuktatamā matāḥ" (I consider them to be fully engaged in the path), etc. clearly conclude worhip of the lord with devotion is superior.
This chapter describe the conclusive and definitive means to be adopted.
"Born from Prakrti, he returns to Prakrti; Prakrti grants vigor to the singers. Dwelling on Prakrti, they attain immortality; being truthful and in agreement, the two wise ones become so."
"She who is worshipped, grants liberation immediately; she is indeed the mistress of this world, the consort of lord Viṣṇu. She is known as Śrī, Lakṣmī, Aupalā, Ambikā, and Hrī — the foremost consciousness, the true knowledge."
- stated thus in various Vedic testimonials.
"Śrī, when pleased, brings Hari’s satisfaction quickly; when displeased, even that satisfaction is affected. Therefore, she must always be meditated upon. She is called the unmanifest, nature, the immutable, the imperishable, the original source, the Great Person, Brahman, the great, the supreme self, the highest intelligence. Viṣṇu is superior to her — who is the supreme Brahman, the great."
As there are such statements of the Brahmāṇḍa Purāna advocating liberation by the worship of the unmanifest, Arjuna asks due to doubt regarding liberation (which of the two is better?).
Because of the subsequent response, “the immutable is called imperishable,” and also “the immutable and unmoving,” the word 'avyakta', i.e. unmanifest, refers to sentient Prakrti. Otherwise, the distinction between “those who worship you” and “those who worship the imperishable” would make the question invalid. Since the same person is said to be the supreme Brahman, the supreme abode, and the purest, that interpretation holds.
As the Lord says “fix your mind on me alone”, “I consider them to be fully engaged in the path", the worship of the lord is the most superior path. Despite these clear statements, those who lay claim to the superiority of the worshippers of the unmanifest are evasive and extremely audacious; therefore, they are indeed to be deeply pitied.

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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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