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

Purport by Śrīla Baladeva Vidyābhūṣaṇa The word "tu" (but) here begins the refutation of the opponent's argument. The idea that the imperishable Lord is neither great nor small should be included in all meditations on Him. Why is that? The sūtra explains: "Because He has the same qualities." The Kaṭha Upaniṣad (1.2.15) explains: sarve vedā yat-padam āmananti "All the Vedas glorify the Supreme." The worshipable Supreme is always the same. Therefore these features are present even though He has a form. Therefore the qualities like being neither great nor small are also present in the Lord's form. This is the meaning. Śvetāśvatara Upaniṣad (1.11) affirms that by understanding the Supreme Personality of Godhead one attains liberation. The knowledge here is knowledge of the Supreme as an extraordinary being, not as an ordinary being. To posit anything else is illogical and an insult to the Supreme. Therefore the qualities like being neither great not small should be included with the qualities like being all-pervading, all- knowing, and full of bliss. In this way there is the knowledge that the Supreme is an extraordinary being. From this it may be inferred that the Supreme is different from all other persons. In this way it is proved that the form of the Supreme is free from anything that is bad or to be rejected. In Śrīmad-Bhāgavatam (8.3.24) it is said: sa vai na devāsura-martya-tiryaṅ na strī na ṣaṇḍo na pumān na jantuḥ nāyaṁ guṇaḥ karma na san na cāsan niṣedha-śeṣo jayatād aśeṣaḥ "He neither demigod nor demon, neither human nor bird nor beast. He is not woman, man, nor neuter, nor is He an animal. He is not a material quality, a fruitive activity, a manifestation or nonmanifestation. He is the last word in the discrimination of `not this, not this,' and He is unlimited. All glories to the Supreme Personality of Godhead."* Prayed to with these words, which describe a being neither great nor small, the Supreme Personality of Godhead personally appeared in His transcendental form, a form that must be the same as the being described in these prayers. That appearance is described in Śrīmad-Bhāgavatam (8.3.30):