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

This is so because of the description of going, because of the use of a certain word, and because it is both directly seen and also hinted at. Purport by Śrīla Baladeva Vidyābhūṣaṇa The Chāndogya Upaniṣad (8.3.2) says: yathā hiraṇya-nidhiṁ nihitam akṣetrajñā upari sañcaranto 'pi na vidus tathemāḥ sarvāḥ prajā ahar ahar gacchantya enaṁ brahmalokaṁ na vidanty anṛtena hi pratyūḍhāḥ "As people, unaware of what the ground actually holds, walk again and again over buried golden treasure, so do the people of this world day after day go to the spiritual world of Brahman without knowing it." "Enam" (this), which points to the "small sky," is the "certain word" mentioned in the sūtra, and the description here of the living entities' "going to the spiritual world of Brahman" is the "going" mentioned in the sūtra. Both enam and the going mentioned here show that Lord Viṣṇu is the "small sky." Furthermore, in another place the scriptures again describe the living entities' going to the Supreme in these words: satā saumya tadā sampanno bhavati (O gentle one, the living entities are again and again in contact with the Supreme). This is the "directly seen" mentioned in the sūtra. The use of the word brahmaloka hints that Lord Viṣṇu is the topic of discussion here. This is the "hint" mentioned in the sūtra. The word brahmaloka here cannot refer to the Satyaloka planet because it is not possible for the living entities to go day after day to the Satyaloka planet. Sūtra 16 dhṛteś ca mahimno 'syāsminn upalabdheḥ dhṛteḥ-because of maintaining; ca-and; mahimnaḥ-of the glory; asya-of Him; asmin-in this; upalabdheḥ-because of being stated. This is so because of the description of His glory in maintaining all the worlds. Purport by Śrīla Baladeva Vidyābhūṣaṇa