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

"There is one Supreme Personality of Godhead: Lord Nārāyaṇa. He is the transcendental Supersoul in the hearts of all living entities, and He is completely free from all sin." —Subala Upaniṣad parāḥ parāṇāṁ sakalā na yatra kleśādayaḥ sānti parāvareśaḥ "Suffering is not experienced by the Supreme Personality of Godhead." When the affix maya means "abundance", it also implies the meaning "essential nature." Therefore, when we use jyotirmaya (full of light) to mean the sun, the affix maya can also be understood to mean "essential nature". In this way the word jyotirmaya means "that of which the essential nature is light." In this way the word ānandamaya may also be interpreted to mean "He whose essential nature is full of bliss." From all this it may be understood that the word ānandamaya clearly refers to the Supreme Personality of Godhead. It does not refer to the individual spirit soul. Sūtra 14 tad-hetu-vyapadeśāc ca tat—of that; hetu—the origin; vyapadeśāt—because of the statement; ca—also. Because the Vedic literatures declare that the ānandamaya person is the source of bliss for others, (it should be understood that the ānandamaya person is the Supreme Personality of Godhead, and not the individual spirit soul). Purport by Śrīla Baladeva Vidyābhūṣaṇa This is confirmed by the following statement of Taittirīya Upaniṣad (2.7): ko hy evānyat kaḥ prāṇyāt yady eṣa ākāśa ānando na syāt. eṣa evānandayati.