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

asad vā idam agra āsīt tato vai sad ajāyata tad ātmānaṁ svayam akuruta. . . yadā hy evaiṣa etasminn adṛśye 'nātmye anirukte 'nilayane abhayaṁ pratiṣṭhāṁ vindate 'tha so 'bhayaṁ gato bhavati yadā hy evaiṣa etasminn udāram antaraṁ kurute atha tasya bhayaṁ bhavati "Before the material cosmos was manifested, it existed in a subtle form. At a certain time it became manifested in a gross form, and at a certain time the Supreme Brahman manifested as the Universal Form. When an individual spirit soul takes shelter of that Supreme Brahman, who is different from the individual spirit souls, invisible to the gross material senses, indescribable by material words, and self-effulgent, then the individual spirit soul attains liberation and is no longer afraid of the cycle of repeated birth and death. If one does not take shelter of this Supreme Brahman, he must remain afraid of taking birth again and again in this world." The Brahman described in this passage of the Vedic literature must be the Supreme Brahman who is beyond the limitations of the material world, and who is the creator of the material universes, and yet beyond them. This passage could not be interpreted to describe a Brahman that is actually a manifestation of the modes of material nature, for if this were so, then it would not have explained that they who become devoted to this Brahman attain ultimate liberation. They who are devoted to the manifestations of the modes of nature do not attain liberation by that material devotion. Therefore, because the devotees attain liberation, the Brahman mentioned here must be the transcendental Supreme Person, who is beyond the modes of nature, and completely non-material in nature. This non-material, transcendental Supreme Brahman is described in the following statement of Śrīmad-Bhāgavatam (10.88.5): harir hi nirguṇaḥ sākṣāt puruṣaḥ prakṛteḥ paraḥ sa sarva-dṛg upadraṣṭā taṁ bhajan nirguṇo bhavet "Śrī Hari, the Supreme Personality of Godhead, is situated beyond the range of material nature; therefore He is the supreme transcendental person. He can see everything inside and outside; therefore He is the supreme overseer of all living entities. If someone takes shelter at His lotus feet and worships Him, he also attains a transcendental position."* Sūtra 8 heyatva-vacanāc ca