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

Supreme Personality of Godhead must be the creator of the individual spirit souls. Any other idea would be illogical. Siddhānta (conclusion): The author of the sūtras gives the following conclusion. Sūtra 16 nātmā śruter nityatvāc ca tābhyaḥ na—not; ātmā—the individual spirit soul; śruteḥ—from the Śruti-śāstra; nityatvāt—because of being eternal; ca—and; tābhyaḥ—from them. Because the individual spirit soul is eternal, and because of the statements of Śruti-śāstra and other scriptures, this idea about the individual spirit soul is not true. Purport by Śrīla Baladeva Vidyābhūṣaṇa The individual spirit soul was never created. Why not? The sūtra explains: "śruteḥ" (because of the statements of Śruti-śāstra). In Kaṭha Upaniṣad (1.2.18) it is said: na jāyate mriyate vā vipaścin nāyaṁ kutaścin na babhūva kaścit ajo nityaḥ śāśvato 'yaṁ purāṇo na hanyate hanyamāne śarīre "O wise one, for the soul there is neither birth nor death at any time. He has not come into being, does not come into being, and will not come into being. He is unborn, eternal, ever-existing, and primeval. He is not slain when the body is slain."* That the individual spirit soul was never born is also declared in the Śvetāśvatara Upaniṣad (1.9): jñājñau dvāv ajāv īśānīśau "Neither the Supreme Personality of Godhead nor the individual spirit souls