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

spiritual knowledge he has become able to become the great controller of demigods and human beings, who fulfills their desires, and grants them the results of thier actions. 4. Siddhānta (Conclusion): Śrīla Vyāsadeva addresses these views in the following sūtra. Sūtra 20 antas tad-dharmopadeśāt antaḥ—within; tat—of Him; dharma—nature; upadeśāt' because of the instruction. The person within (the sun and the eye is the Supreme Personality of Godhead), because the Vedic literatures explain that His nature fits the description of the Lord. Purport by Śrīla Baladeva Vidyābhūṣaṇa The person within the sun and the eye is the Supreme Personality of Godhead, who is present everywhere as the Supersoul. This person is not the individual spirit soul. Why? Because the Vedic literatures describe Him as being sinless and possessing all the qualities of the Supreme Personality of Godhead. For example, He is free from all sin and all karma. The slightest fragrance of karma cannot touch Him. This is not possible for the individual spirit souls, who remain subject to the laws of karma. In many other ways also the individual spirit soul does not fit the description of this perosn within the sun and the eye. For example: the individual spirit soul is not the fulfiller of the desires of the living entities, nor is he the awarder of the fruits of action, nor is he the object of the worship of the living entities. At this point someone may raise the following objection: Because the person within the sun and the eye is described as having a body, therefore He must be an individual spirit soul, for the Supreme Brahman has no body. To this objection I reply: This is not necessarily so. The puruṣa-sūkta prayers (Ṛg Veda 10.90) and many other Vedic verses describe the transcendental body of the Supreme Personality of Godhead. The Śvetāśvatara Upaniṣad also describes the Supreme Lord's transcendental body in the following words: vedhāham etaṁ puruṣaṁ mahāntam āditya-varṇaṁ tamasaḥ parastāt