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

harir akhilābhir udīryate tathaikaḥ "As golden bracelets, crowns, earrings, and other golden ornaments are all one because they are all made of gold, so all demigods, men, and animals are one with Lord because they are all made of Lord Hari's potencies." The meaning is this: Names of potencies are primarily the names of the master of these potencies. This is so because the master is the very self of His potencies. Adhikaraṇa 11 The Individual Spirit Souls Are Eternal and Without Beginning Introduction by Śrīla Baladeva Vidyābhūṣaṇa Because He is the origin of everything, the Supreme Personality of Godhead has no other origin from which He was created. This has already been described. Now we will determine the nature of the individual spirit soul. First the idea that the individual soul has an origin will be refuted. In the Taittirīya Āraṇyaka, Mahā-Nārāyaṇa Upaniṣad (1.4) it is said: yataḥ prasūtā jagataḥ prasūtī toyena jīvān vyasasarja bhūmyām "From the Supreme Personality of Godhead the universe was born. With water He created the living entities on the earth." In the Chāndogya Upaniṣad it is said: san-mūlāḥ saumyemāḥ sarvāḥ prajāḥ "O gentle one, all living entities have their roots in the Supreme." Saṁśaya (doubt): Do the individual spirit souls have an origin or not? Pūrvapakṣa (the opponent speaks): Because He is the creator of the material universe, which contains both sentient living entities and insentient matter, the