SB 6.19.13

Madhvācārya, the ācārya of the Tattvavādīs, has described this verse in the following way: “Viṣṇu is described as yajṣa 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 yajṣa. 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 Gauḍīya 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 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 kalākāṣṭhety ādi-padya-dvaye, śuddho ’pīty uktā ca mahāprabhunā svaśiṣyān 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.”