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

"This is the teaching: It is not this. It is not this." In this way the Śruti-śāstra teaches that the Supreme has neither features nor qualities. Siddhānta (conclusion): In the following words the author of the sūtras gives His conclusion. Sūtra 39 saiva hi satyādayaḥ sā—she; eva—indeed; hi—indeed; satya—truth; ādayaḥ—beginning with. Indeed, she is those that begin with truth. Purport by Śrīla Baladeva Vidyābhūṣaṇa In the Śvetāśvatara Upaniṣad (6.8) it is said: parāsya śaktiḥ "The Supreme has a potency that is spiritual." In the Viṣṇu Purāṇa (6.7.61) it is said: viṣṇu-śaktiḥ parā "Lord Viṣṇu has a potency that is spiritual." This potency is clearly different from the illusory material potency (māyā). As heat is to fire, so this personal, spiritual potency is to the Lord. This potency is called parā śakti (spiritual potency) or svarūpa śakti (the Lord's personal potency). Because this spiritual potency manifests itself as the truthfulness and other qualities of the Lord, these qualities are not material or illusory. They are the actual qualities of the Lord. Two arguments proving that the Lord's truthfulness and other qualities are manifestations of this spiritual potency will be given later.