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

ābhāsa eva ca ābhāsaḥ—fallacy; eva—indeed; ca—also. It is also a fallacy. Purport by Śrīla Baladeva Vidyābhūṣaṇa In this sūtra is refuted the idea that because they are both called "aṁśas", or parts of the Lord, therefore the individual spirit souls and the incarnations of the Lord are identical. This idea is based on the logical fallacy of sat-pratipakṣa (undistributed middle). Because of its imperfect reasoning, this idea is wrong. The word "ca" (also) here hints that some examples may be given to show this. One example is that of earth and sky. Earth and sky are both substances, but that does not mean that they are identical. Existence and non-existence are both categories, but that does not mean they are equal. In the same way the individual spirit souls and the incarnations of the Supreme Personality of Godhead may both be parts of the Supreme, but that does not mean that they are equal. Adhikaraṇa 19 The Individual Spirit Souls Are Not All Alike Introduction by Śrīla Baladeva Vidyābhūṣaṇa Concluding this digression, the author of the sūtras now returns to His original topic. In the Kaṭha Upaniṣad (2.5.13) it is said: nityo nityānāṁ cetanaś cetanānām eko bahūnāṁ yo vidadhāti kāmān "The Supreme Lord is eternal and the living beings are eternal. The Supreme Lord is cognizant and the living beings are cognizant. The difference is that the Supreme Lord is supplying all the necessities of life for the many other living entities."* Saṁśaya (doubt): In this way it is said that the individual spirit souls are eternal