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

hṛdi hy eṣa ātmā "The soul resides in the heart." In the final conclusion the spirit soul, although atomic in size, is, in one sense, all-pervading throughout the entire material body. This is explained in the following sūtra. Sūtra 24 guṇād vālokavat guṇāt—by quality; vā—or; āloka—light; vat—like. By quality or like light. Purport by Śrīla Baladeva Vidyābhūṣaṇa Although the soul is atomic in size, it pervades the body by the quality of consciousness. Like light it pervades the entire body. As the sun, although situated in one place, fills the universe with light, so the soul fills the body with consciousness. The Supreme Personality of Godhead Himself declares this in Bhagavad-gītā (13.34): yathā prakāśayaty ekaḥ kṛtsnaṁ lokam imaṁ raviḥ kṣetraṁ kṣetrī tathā kṛtsnaṁ prakāśayati bhārata "O son of Bharata, as the sun alone illuminates all this universe, so does the living entity, one within the body, illuminate the entire body by consciousness."* When the sun emanates sunlight it does not lose any atoms from its mass, nor does it become diminished in any way. Rubies and other jewels also emanate light without losing atoms from their mass or becoming diminished in any way. It is not possible to say that when light is emanated from them these things become diminished in size. The light they emanate is their quality, not their mass. The quality can function in a plane apart from the substance that possesses it. The author of the sūtras explains this in the following example.