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

. In the Bṛhad-āraṇyaka Upaniṣad (2.3.1) it is said: dve vāva brahmaṇo rūpe mūrtaṁ caivāmūrtaṁ ca "The Supreme has two forms: the subtle and the gross." After dividing the five elements into two categories, the Upaniṣad declares that all are forms of the Supreme. Then the Upaniṣad (2.3.6) declares: tasya haitasya puruṣasya rūpaṁ yathā māhārajanaṁ vāso yathā pāṇḍv-āvikam yathendragopo yathāgny-arcir yathā puṇḍarīkaṁ yathā sakṛd vidyutaṁ sakṛd vidyutaiva ha vā asya śrīr bhavati ya evaṁ veda. "That person's form is like gold, like white wool, like an indragopa, like a burning flame, like a white lotus, like a lightning flash. He who understands this becomes splendid like a lightning flash." Then, having described this person splendid like gold, the Upaniṣad (2.3.6)