But those, the opposite, who, finding fault with this settled view of Mine, reviling it, do not follow it, do not keep to My view, know them to be deluded in many ways with regard to all knowledge, lost, gone to ruin, mindless, undiscerning. Why do they not follow your view, but follow others' duties and not their own, set against you, and why do they not fear the fault of transgressing your command? To this He says.

But those who do not carry out as My settled judgment that all this, the self-substance, is My body and so has Me for its support, is subordinate to Me, and is set going by Me alone, who do not, dwelling on it thus, do all actions; and those who do not have faith; and those who go about caviling; know all of them to be especially deluded amid all knowledge, and for that very reason lost, mindless. For the work of the mind is the certain ascertainment of the truth of a thing; lacking it, they are mindless, of perverse knowledge, and everywhere deluded. Thus, dwelling on it that the agency made by the predominance of the qualities belongs to one joined with matter, and that it too depends on the supreme Person, both the man fit for the discipline of action and the man fit for the discipline of knowledge should do the discipline of action, since it is easy to do, free of heedlessness, and independent through its included knowledge of the self, while the other is hard to do and liable to heedlessness, and since action is needed for the keeping up of the body and the rest; and it was said too that the man to be pointed to as exemplary should especially do that very thing. From here on, in the rest of the chapter, the hardness of the discipline of knowledge and its liability to heedlessness are told.

This is a brief sub-gloss. For a fuller reading of this verse, see Madhusūdana, Śaṅkara, or Rāmānuja above.

Madhva's commentary treats verses 3.31 through 3.32 as a single passage; it is given in full at verse 3.31.