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

Describing the conditioned jīva in this way, the text continues: sa vā ayam ātmā brahma vijñānamayaḥ "This Self is the omniscient Brahman." In this way it says that the jīva is Brahman. It further says: athākāmayamānaḥ "He becomes free from all desires." This described the liberated jīva's condition. Then it says: brahmaiva san brahmāpyeti "Being Brahman, he attains Brahman." In this way it is conclusively stated that he is identical with Brahman. Then, at the end it says: abhayaṁ vai brahma bhavati ya eva veda "He who knows this becomes the fearless Brahman." The result of hearing the passage is given here. The statement, in some passages, that the jīva and Brahman are different are like the sky within a pot and the great sky beyond it. When he is liberated, the jīva becomes the Supreme just as when the pot is broken the sky in the pot becomes the same as the great sky beyond. Because the jīva is thus the Supreme Personality of Godhead, he is the creator of the universes and everything else that the Supreme is. In this way there is no difference bewteen the libreated jiva and the Supreme Brahman. Siddhānta: To refute this, he says: