275. idhukku Isvara svAthanthryaththilE nOkku.
Sri PBA Swami's Sarartha Deepikai:
All the Sastras stand on one side and this shloka stands on the other side.
What is this shloka focused on? It is focused on the independence of the Lord.
He removes completely (even the taste of) all the dharmas prescribed in the Sastras, for the chetana. He removes all the sins of the chetana that stand in the way of him reaching the Lord, without expecting anything in return. Doing these, He lets the chetana reach Him. This is due to His supreme independence. This divine quality is brought forth here.