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

kinds of Brahman: Saguṇa Brahman (Brahman enmeshed in the modes of material nature), and Nirguṇa Brahman (Brahman untouched by the modes of material nature). The first, or Saguṇa Brahman, has a form constructed of the mode of material goodness. This Saguṇa Brahman is the omnisicent, all-powerful creator of the material universes. The second, or Nirguṇa Brahman, is pure transcendental existence only. This Nirguṇa Brahman is pure, perfect, and complete. The Saguṇa Brahman is the śakti (potency) described by the Vedas, and the Nirguṇa Brahman is the tātparya (meaning) of the Vedas. Śrīla Vyāsadeva refutes this argument by explaining, in the next sūtra: Sūtra 10 gati-sāmānyāt gati—the conception; sāmānyāt—because of uniformity. (This is not so) because the Vedas describe only one kind of Brahman. Purport by Śrīla Baladeva Vidyābhūṣaṇa In this sūtra the word gati means "conception." The Vedic literatures describe Brahman as full of transcendental knowledge, omniscient, omnipotent, perfect, complete, pure, the all-pervading Supersoul, the original creator of the material universes, the object of worship for the saintly devotees, and the bestower of liberation. The Vedas do not describe two kinds of Brahman: Nirguṇa and Saguṇa. Rather, the Vedas describe only one kind of Brahman. This one Brahman is described by Lord Kṛṣṇa in the following words (Bhagavad-gītā 7.7): mattaḥ parataraṁ nānyat kiñcid asti dhanañjaya mayi sarvam idaṁ protaṁ sūtre maṇi-gaṇā iva "O conqueror of wealth, there is not truth superior to Me. Everything rests upon me as pearls strung on a thread."* Thus the Vedic literatures describe only one kind of Brahman: Nirguṇa Brahman. Śrīla Vyāsadeva describes this Nirguṇa Brahman in the next sūtra: