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

there must be no difference between the creator of the abode and the abode itself," then the sūtra replies. “No. This is not a fault". Why is that? The sūtra replies, “upadeśāntara-vat" (for it is like other teachings). In the Taittirīya Upaniṣad it is said: ānandaṁ brahmaṇo vidvān "A wise man knows the bliss of the Supreme". In this and other teachings it is said that even though the Supreme is one with His attributes, still He is also different from them. That is the meaning. (Note: Here the opponent claims that because the Lord is not different from His transcendental abode, therefore it is not possible for the Lord to dwell in that abode, for He is not different from it. This is refuted by the scriptures' assertion that the Lord is also different from His attributes, including His transcendental abode.) Sūtra 38 vyatihāro viśiṁṣanti hītara-vat vyatihāro-changeable; viśiṁṣanti—distinguish; hi—indeed; itara—others; vat— like. Like others, they say they are interchangeable. Purport by Śrīla Baladeva Vidyābhūṣaṇa In the Bṛhad-āraṇyaka Upaniṣad (1.4.15) it is said: ātmānam eva lokam upāsīta "One should worship the Supreme Personality of Godhead as identical with His spiritual abode." This passage of the Śruti-śāstra clearly shows that the Supreme Personality of Godhead is identical with His spiritual abode and the spiritual abode is identical