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

this way a person may sometimes call out, "I am Kṛṣṇa!" or "I am that lion!" In beginning of the Gopāla-tāpanī Upaniṣad (1.2) the question is asked: kaḥ paramo devaḥ "Who is the Supreme Personality of Godhead?" In that passage the sages asked Brahmā about the identity of Supreme, who is the supreme object of worship, the deliverer from the world of repeated birth and death, the shelter of all, the first cause of all causes. Brahmā replied: śrī-kṛṣṇo vai paramaṁ daivatam "Lord Kṛṣṇa is the Supreme Personality of Godhead." Then, to help enable meditation on the Lord, Brahmā described Lord Kṛṣṇa's various qualities. Then Brahmā says (Gopāla-tāpanī Upaniṣad 1.6): yo dhyāyati. . . "One who meditates on Lord Kṛṣṇa, glorifies Him, and worships Him, becomes liberated. He becomes liberated." Thus Brahmā shows that by meditating on Lord Kṛṣṇa, chanting mantras glorifying Lord Kṛṣṇa, and engaging in other activities of devotional service, one becomes liberated from the world of birth and death. The again it is said (Gopāla- tāpanī Upaniṣad 1.7): te hocuḥ kiṁ tad-rūpam "The sages said: What is His form?" This question is about devotional service and the Supreme Personality of Godhead, who is worshiped in devotional service. Brahmā answered this question in these words (1.8): tad u hovāca hairanyo gopa-veśaṁ abhrābham