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

"Who is that person, without whom the living entities cannot feel happiness? That is the Supreme Personality of Godhead, who delights the individual spirit souls." This passage explains that the Supreme Brahman is the origin of happiness for the individual spirit souls. From this we may understand that the cause of happiness (the Supreme Personality of Godhead), and the receiver of happiness (the individual spirit soul) must be different persons. They cannot be indentical. Therefore the word ānandamaya refers to the Supreme Personality of Godhead only. We may also note that the word ānanda used in this passage of Taittirīya Upaniṣad (is identical with the word ānandamaya.. Sūtra 15 mantra-varṇikam eva ca gīyate mantra—by the mantra portion of the Vedas; varṇikam—described; eva—certainly; ca—also; gīyate—is described. (The same Supreme Personality of Godhead) described in the mantra-portion of the Vedas is also described (as the ānandamaya-person in the text of the Taittirīya Upaniṣad). Purport by Baladeva Vidyābhūṣaṇa The same Supreme Brahman described in the Vedic mantra, Satyam jñānam anantam brahma (the Supreme Brahman has no limits. He is eternal and full of knowledge), is also described in the Taittirīya Upaniṣad by the word ānandamaya. In this way the above sūtra explains that the word ānandamaya does not refer to the individual living entitiy. Further, the Taittirīya Upaniṣad explains: brahma-vid āpnoti param "One who understands the Supreme Brahman attains the Supreme Brahman." This sentence explains that the individual living entity worships the Supreme Brahman and then attains the association of that Supreme Brahman. This is the same Supreme Brahman previously described in the mantra, satyam jñānam anantam brahma. This is the Supreme Brahman described by the word