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

passage as ātmā." The reply is: No. Here the word ātmā primarily means the Supreme Personality of Godhead because to interpret the word otherwise would contradict the statement at the beginning of the passage (7.26.1) ātmanaḥ prāṇaḥ (from the ātmā prāṇa is manifested). This view of the opponent contradicts the statement (7.24.1) yatra nānyat paśyati nānyac chṛṇoti nānyad vijānāti sa bhūmā. (When one attains Him one sees nothing else, hears nothing else, and knows nothing else. That is Bhūmā). This description of the perception of Bhūmā clearly refutes any idea that the word Bhūmā could mean anything other than the Supreme Personality of Godhead. The scriptures say sauṣuptikam sukham alpam (the happiness of deep sleep is very slight), and therefore to say that the word Bhūmā here means "the jīva who is soundly sleeping" is simply laughable. For all these reasons, therefore, the Bhūmā described here is Lord Viṣṇu. Sūtra 9 dharmopapatteś ca dharma-qualities; upapatteḥ-because of the appropriateness; ca-and. And also because the qualities described here can be ascribed to the Supreme Personality of Godhead only. Purport by Śrīla Baladeva Vidyābhūṣaṇa The qualities ascribed here to the Bhūmā are suitable only for the Supreme Personality of Godhead, Lord Viṣṇu, and not for anyone else. The Upaniṣad says (7.24.1) yo vai bhūmā tad amṛtam (The Bhūmā is the eternal). This describes the eternalness that is a natural feature of the Supreme. The Upaniṣad also says sa bhagavaḥ kasmin pratiṣṭhita iti sve mahimni (Where does the Supreme Personality of Godhead stay? He stays in His own glory). This explains that the Supreme Personality of Godhead does not depend on anyone. The scriptures also say sa evādhastāt (The Supreme Person is above, below, in front, behind, to the left and to the right). This shows that the Lord is the ultimate shelter of everyone and everything. The scriptures say (Chāndogya Upaniṣad 7.26.1) ātmanaḥ prāṇaḥ (From the Supreme Personality of Godhead the life-force is manifested). This shows that the Supreme Personality of Godhead is the original cause of all causes. These are some of the qualities of the Supreme described in the Vedic literatures.