गोविन्द भाष्य (श्रील बलदेव विद्याभूषण - अचिन्त्यभेदाभेद वेदान्त ब्रह्मसूत्र भाष्य सटीक)

"The Supreme Personality of Godhead is limitless. He is transcendental knowledge, and He is the eternal transcendental reality. He is present in everyone's heart. One who properly understands Him becomes blessed and all his desires are completely fulfilled." No one can say that the Upaniṣads teach about ordinary fruitive action (karma). Rather, one may say that the Upaniṣads teach one to give up all material, fruitive work. No one can say that the Upaniṣads describe anything other than the Supreme Personality of Godhead, who is the original creator, maintainer, and destroyer of all the universes, whose spiritual form is eternal, who is a great ocean of unlimited auspicious transcendental qualitities, and who is the resting-place of the goddess of fortune. Jaimini's description of the importance of karma, therefore, has no bearing on the Upaniṣads. In fact Jaimini was a faithful devotee of the Lord, and his apparent criticisms (in the two quotations presented above) of the Vedic texts that do not encourage fruitive work (karma) with sufficient enthusiasm, are his hint to us that there is more that pious fruitive work in the instructions of the Vedas. In this way it may be understood that the Supreme Brahman is the subject-matter described in the Vedic scriptures. Adhikaraṇa 4 This is Confirmed by the Vedic scriptures

1. Viṣaya (statement): That the Supreme Personality of Godhead is described in all Vedic scriptures is described in the following scriptural quotations: yo 'su sarvair vedair gīyate "The Supreme Personality of Godhead is glorified by all the Vedas." —Gopāla-tāpanī Upaniṣad sarve vedā yat-padam āmananti "All the Vedas describe the lotus feet of the Supreme Personality of Godhead." —Kaṭha Upaniṣad 1.2.15
2. Saṁśaya (doubt): Lord Viṣṇu is the subject-matter described in all the Vedas. Is this statement true or false?
3. Pūrvapakṣa (the argument of our philosophical opponent): It is not true that the Vedas teach only about the Supreme Personality of Godhead. Actually the Vedas mainly describe various fruitive karma-kāṇḍa sacrifices, such as the karīrī-