No independent bhāṣya is recorded for this śloka in the source text. The verse stands as a self-contained aphorism inserted between the joint commentary on ślokas 1–2 and the commentary on śloka 4. Summary of the verse's teaching: Śaṅkara here identifies the three most exceptional human endowments — human birth, the genuine desire to be free (mumukṣutva), and the guidance of a realised teacher (mahāpuruṣa). Unlike the graduated hierarchy of śloka 2, all three are presented as equally rare and equally dependent on divine grace (daiva-anugraha) — i.e., they cannot be manufactured by individual effort alone. The verse prepares the ground for ślokas 4–5, which stress the urgency of utilising these rare gifts.