Srila Visvanath Chakravarti Thakur’s commentary on tat Te ’nukampam susamiksamano.
tat te ’nukampāṁ susamīkṣamāṇo
bhuñjāna evātma-kṛtaṁ vipākam
hṛd-vāg-vapurbhir vidadhan namas te
jīveta yo mukti-pade sa dāya-bhāk
(Srimad Bhagavatam: 10.14.8)
tat–Therefore, sa–one yaḥ–who susamīkṣamāṇaḥ–sees perfectly te–Your anukampām–mercy, bhuñjāna–endures eva–indeed [all] ātma–self- kṛtam–created vipākam– reactions, [and] jīveta–lives vidadhan–offering namaḥ–obeisance te–unto You vapurbhiḥ–with [one’s] body, hṛt–heart, [and] vāk–speech [is] dāya-bhāk–an heir pade–to the position mukti–of libertation.
“One who sees Your mercy perfectly, endures the reactions to one’s past actions, and lives in submission to You with one’s mind, body, and world is an heir to liberation (Your eternal service).”
Sri Sarartha-dasini-tika on Srimad Bhagavatam 10.14.8
“By leaving all other endeavours and practising devotion, one will attain You.” Now that this conception has been understood, in anticipation of the question, “How should devotion be practised?” Brahma speaks this verse. As “worldly ends cannot be the result of spiritual practice” (dharmasya hy apavargyasya nartho ‘rthayopakalpate (SB: 1.2.9)), so, while experiencing “the result of one’s past actions” (atma-krtam vipakam)—both the happiness caused by practising devotion and the suffering caused by committing offences [in devotion]—one sees them as duly and wholly the Lord’s mercy; one knows that the happiness and the suffering one experiences from time to time are both the results of the Lord’s mercy. As a father sometimes mercifully nourishes his son with milk and at other times with neem juice, sometimes embraces and kisses him, and at other times slaps him, so, “Like a father for his son, my Lord, You certainly know what is good and bad for me; I don’t know anything. Moreover, time and karma have no jurisdiction over me because I am Your devotee. It is You who mercifully cause me to experience happiness and sadness, and You who engage me in Your service.”
yatha chared bala-hitam pita svayam
tatha tvam evarhasi nah samihitum
(Srimad Bhagavatam: 4.20.31)
[Prthu Maharaj: “As a father acts for the benefit of his son, so it is befitting for You to take action for me.”]
One who prays to the Lord every day in this way like Prthu Maharaj, remains submissive to Him with one’s body, mind, and words, and maintains one’s life without excessive struggle is a rightful heir to both mukti and pada: the auxiliary result of devotion—liberation from samsara—and its primary result—the service of the Lord’s feet. As a son’s simply being alive is the cause of him obtaining his inheritance, so a devotee’s life is situated on the path of devotion [just by following the path of devotion, a devotee becomes entitled to liberation and service to the Lord].
drtaya iva svasanty asu-bhrto yadi te ‘nuvidha
(Srimad Bhagavatam: 10.87.17)
[“If a living being has no devotion to You, they breath like a bellows (their life is meaningless).”]
This is the purport of the above statement.