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

In the following words the author of the sūtras answers this objection. Sūtra 2 (सूत्र २) gauṇy asambhavāt (गौण्यसम्भवात्) gauṇī—secondary meaning; asambhavāt—because of impossibility. This must be a secondary use of the word, because the primary use is impossible. Purport by Śrīla Baladeva Vidyābhūṣaṇa The use of the plural in this passage from the Śruti-śāstra must be a secondary usage of the plural. Why is that? Because there are not many Gods, there is only one God, the plural cannot be used to describe Him. Still, the plural may be applied to Him to refer to His many different manifestations. Although the Supreme Lord is one, He appears in His many incarnations like an actor assuming different roles or a vaidūrya jewel displaying different colors. In this secondary sense the plural is appropriate in relation to Him. This is confirmed by the following words of the Śruti-śāstra: ekaṁ santaṁ bahudhā dṛśyamānam (एकं सन्तं बहुधा दृश्यमानम्) "Although He is one, the Supreme Personality of Godhead is seen to be many." The Smṛti-śāstra also explains: ekāneka-svarūpāya (एकानेकस्वरूपाय) "Although He is one, the Supreme Personality of Godhead appears in many forms." Sūtra 3 (सूत्र ३)