Sutra:
62. thevarkaLukku sEshamaana purOdaasaththai naaykkidumaa pOlE, Isvara sEshamaana aathmavaSthuvai SamSaarikaLukku sEshamaakkukai.

Meaning:
Enslaving the soul which belongs only to Him, to another samsaari is like giving the oblation from a yagna which is meant for Indra and other Devas to a lowly dog.

Sri PBA Swami's Sarartha Deepikai:
Why does one have to compulsorily remove sEshatvam to another; is it really such a terrible thing?

Yes, it is. The soul belongs to Him who is the Lord and to subject it to slavery to other samsaris is indeed a terrible thing. To do so is like giving the oblation from a yagna that is due to Indra and other devas ("vAnidai vAzhum avvAnavarkku maRaiyavar vELviyil vaguththa avi"), to a lowly dog. Since it is very important that this terrible thing which is anya sEshatvam be removed, it is better to take the meaning of ukAram as avatAraNam rather than as Lakshmi.