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फलदातृत्वमचेतनत्वान्नोपपद्यते ।तादृशानां कस्मिन्नप्यर्थे सामर्थ्यादर्शनात् ।चेतनाधिष्ठितानां तु कर्मणां भूत्यकृतपराक्रमादितुष्टराजवत्तदाराधितपरमेश्वरः कर्माध्यक्षः, इति श्रुत्या सर्वज्ञस्य तत्तदधिकारिकृतपुण्यापुण्यानुरूपतया फलप्रदाने समर्थ्यस्य सत्त्वकल्पने तदन्यस्य चेतनस्य जीवादेस्तत्रसामर्थ्यविरहात् स एव तत्तदनुगुणविषयेच्छोत्पादनेन तत्साधनानुष्ठापयिता सन् तत्फलकामनां पूरयतीत्यनीश्वरमीमांसकमतनिरासो द्रष्टव्यः ।अथवा, ईप्सिता जिज्ञासिता, तथा च स्वस्वरूपप्रतिपादकवेदान्तश्रवणमनननिदिध्यासनविषयीकृता सती अर्थं प्रार्थ्यमानं सर्वाभ्यर्हितमोक्षरूपं पुरुषार्थं प्रददातीति तथा ॥ॐ ईप्सितार्थप्रदायिन्यै नमः ॥ईदृगित्यविनिर्देश्या चेश्वरत्वविधायिनी ।ईशानादिब्रह्ममयी चेशित्वाद्यष्टसिद्धिदा ॥ १० ॥इदृगित्यविनिर्देश्या ।ईदृक् एतल्लक्षणलक्षित एतादृशपरिमाण एवंस्वरूपः एतादृशधर्मवानिति प्रत्यक्षसिद्धार्थोविनिर्देष्टुं शक्यते ।'यश्चक्षुषा न पश्यति' इत्यादिश्रुत्या सर्वेन्द्रियगोचरत्वनिराकरणात् विनिर्देश्या न भवति ।औपनिषदानां मते तु उपनिषदां वेदैकदेशत्वेन इतरप्रमाणा
In plain words
An insentient ritual or action cannot on its own bestow its fruits, for we never observe inert matter possessing independent agency. Rather, just as a benevolent king, pleased by a servant's loyal service or valor, rewards them, so does the Supreme Lord—the conscious overseer of all actions—dispense the fruits of deeds. When we recognize the existence of this omniscient Lord who alone has the capacity to distribute rewards in perfect accordance with the merits and demerits of each individual, we see that finite souls (jīvas) lack this cosmic power. It is the Lord alone who, by awakening corresponding desires in the hearts of individuals and prompting them to act, ultimately fulfills their aspirations. Thus is refuted the godless doctrine of the Mīmāṃsā school. Alternatively, 'desired' means 'sought after as the ultimate truth'; when She becomes the direct object of realization through hearing, contemplating, and meditating upon the Upanishads which reveal our true nature, She bestows liberation—the highest and most sacred of all human goals. Salutations to Her who grants the supreme goal of our deepest desires! She is beyond all description as 'this or that,' yet She is the source of all cosmic lordship. Her essence is woven of the five great aspects of Shiva, and She is the bestower of the eight supreme yogic powers. To be 'indescribable' means She cannot be defined by pointing to her and saying, 'She is of this form, this size, or possesses these physical attributes,' as one would describe an object of sensory perception. Since the Upanishads declare, 'That which cannot be seen by the physical eye,' She transcends the grasp of all senses. For those who follow the path of the Upanishads, which form the heart of the Vedic revelation...
Close to the Sanskrit
The capacity to bestow fruits of action does not fit insentient matter, because such things are not seen to have capacity in any purpose. But of actions presided over by consciousness, like a king pleased by service, valor, etc., the Supreme Lord worshipped by that action is the supervisor of actions; thus by scripture, when we assume the existence of the omniscient Lord who is capable of dispensing fruits in accordance with the merit and demerit of respective qualified agents, and because any other conscious being like the individual soul lacks that capacity, He alone, by generating desires for corresponding objects and being the instigator of their means, fulfills the desire for those fruits—thus the refutation of the godless Mimamsaka view is to be seen. Or, 'desired' means 'sought to be known', and thus having become the object of hearing, reflection, and meditation on Vedanta which reveals one's own true nature, she bestows the human goal of the nature of supreme liberation which is most revered of all, thus she is so. Salutations to the Bestower of desired goals. She who is indescribable as 'like this' and is the ordainer of lordship, who is composed of the five Brahmas starting with Ishana, and is the giver of the eight accomplishments starting with lordship. 'Indescribable as like this': 'like this' means characterized by these attributes, of such measure, of this nature, possessing such qualities—thus an object established by direct perception can be pointed out. By scriptures such as 'That which cannot be seen by the eye...', because of the refutation of being the object of all senses, she is not describable. In the view of the followers of the Upanishads, however, because the Upanishads are a portion of the Veda, other means of knowledge...