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

The statement ayam ātmā brahma (the self is Brahman) simply means that the jīva has a small portion of Brahman's qualities. The phrase brahmaiva san brahmāpyeti (Becoming Brahman, he attains Brahman) should be understood to mean that the jīva, by attaining a portion of eight of Brahman's qualities, becomes like Brahman. Because the śruti-śāstra says paramaṁ sāmyam upaiti (He becomes like Brahman), and because of the previous explanation of brahmaiva san brahmāpyeti, therefore the nature of Brahman is different from that of the liberated jīva. In this proof that Brahman is different form the jīva in either conditioned or liberated states of existence, that the "sky" from which all names and forms have come is the Supreme Personality of Godhead and not the liberated jīva, is also proved. Any doubt that may have remained in spite of the statements of the sūtras netaro 'nupapatteḥ (1.1.16) and bheda-vyapadeśāc ca (1.1.17) is dispelled by this proof that even at the time of liberation the jīva remains different from Brahman. Therefore there is no fault in the explanations given for these two (1.1.16 and 1.1.17) sūtras. Pāda 4 Adhikaraṇa 1 The Word "Avyakta" in Kaṭha Upaniṣad 1.3.11 Refers to the Subtle Body and Not to Pradhāna Introduction by Śrīla Baladeva Vidyābhūṣaṇa Invocation tamaḥ saṅkhya-ghanodīrṇa- vidīrṇaṁ yasya go-gaṇaiḥ taṁ saṁvid-bhūṣaṇaṁ kṛṣṇa- pūṣaṇaṁ samupāsmahe Let us offer our respectful obeisances to the Kṛṣṇa-sun, which is decorated with transcendental knowledge, and which with its effulgence dispels the deep darkness of Saṅkhya.