SB 6.19.13
guna-vyaktir iyam devi
vyañjako guna-bhug bhavan
tvam hi sarva-sariry atma
srih sarirendriyasayah
nama-rupe bhagavati
pratyayas tvam apasrayah
Translation by His Divine Grace A. C. Bhaktivedanta Swami Srila Prabhupada:
Mother Laksmi, who is here, is the reservoir of all spiritual qualities, whereas You manifest and enjoy all these qualities. Indeed, You are actually the enjoyer of everything. You live as the Supersoul of all living entities, and the goddess of fortune is the form of their bodies, senses and minds. She also has a holy name and form, whereas You are the support of all such names and forms and the cause for their manifestation.
Purport by His Divine Grace A. C. Bhaktivedanta Swami Srila Prabhupada:
Madhvacarya, the acarya of the Tattvavadis, has described this verse in the following way: “Visnu is described as yajña personified, and mother Laksmi is described as spiritual activities and the original form of worship. In fact, they represent spiritual activities and the Supersoul of all yajña. Lord Visnu is the Supersoul even of Laksmidevi, but no one can be the Supersoul of Lord Visnu, for Lord Visnu Himself is the spiritual Supersoul of everyone.”
According to Madhvacarya, there are two tattvas, or factors. One is independent, and the other is dependent. The first tattva is the Supreme Lord, Visnu, and the second is the jiva-tattva. Laksmidevi, being dependent on Lord Visnu, is sometimes counted among the jivas. The Gaudiya Vaisnavas, however, describe Laksmidevi in accordance with the following two verses from the Prameya-ratnavali of Baladeva Vidyabhusana. The first verse is a quotation from the Visnu Purana.
nityaiva sa jagan-mata
visnoh srir anapayini
yatha sarva-gato visnus
tathaiveyam dvijottama
visnoh syuh saktayas tisras
tasu ya kirtita para
saiva sris tad-abhinneti
praha sisyan prabhur mahan
“O best of the brahmanas, Laksmiji is the constant companion of the Supreme Personality of Godhead, Visnu, and therefore she is called anapayini. She is the mother of all creation. As Lord Visnu is all-pervading, His spiritual potency, mother Laksmi, is also all-pervading. Lord Visnu has three principal potencies — internal, external and marginal. Sri Caitanya Mahaprabhu has accepted para-sakti, the spiritual energy of the Lord, as being identical with the Lord. Thus she is also included in the independent visnu-tattva.”
In the Kanti-mala commentary on the Prameya-ratnavali there is this statement: nanu kvacit nitya-mukta jivatvam laksmyah svikrtam, tatraha-praheti; nityaiveti padye sarva-vyapti-kathanena kalakasthety adi-padya-dvaye, suddho ’pity ukta ca mahaprabhuna svasisyan prati laksmya bhagavad-advaitam upadistam; kvacid yat tasyas tu dvaitam uktam, tat tu tad-avista-nitya-mukta jivam adaya sangatamas tu. “Although some authoritative Vaisnava disciplic successions count the goddess of fortune among the ever-liberated living entities (jivas) in Vaikuntha, Sri Caitanya Mahaprabhu, in accordance with the statement in the Visnu Purana, has described Laksmi as being identical with the visnu-tattva. The correct conclusion is that the descriptions of Laksmi as being different from Visnu are stated when an eternally liberated living entity is imbued with the quality of Laksmi; they do not pertain to mother Laksmi, the eternal consort of Lord Visnu.”