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

In the Gopāla-tāpanī Upaniṣad (2.63) Lord Nārāyaṇa tells Brahmā: yathā tvaṁ saha putraiś ca yathā rudro gānaiḥ saha yathā śriyābhiyukto 'haṁ tathā bhakto mama priyaḥ "Anyone who becomes My sincere devotee becomes very dear to Me. As dear as you and your sons are, as dear as Lord Śiva and his associates, as dear as the goddess of fortune." In this verse it is seen that as Brahmā is accompanied by his sons, so Lord Kṛṣṇa is always accompanied by His devotees. The word "ca" (and) is explained in the following words of Gopāla-tāpanī Upaniṣad (2.91), where the Supreme Personality of Godhead declares: dhyāyen mama priyo nityaṁ sa mokṣam adhigacchati sa mukto bhavati tasmai svātmānam ca dadāmi vai "One who meditates on Me is eternally dear to Me. He attains liberation. He becomes liberated. I give Myself to him." In these words the Lord declares that the devotees are eternally dear to Him and He also declares that he gives Himself as a gift to His devotees. If the individual souls and the Supreme Lord are ultimately one, these two statements cannot be at all possible. Therefore the scriptures' statement "so 'ham" (I am He) should be understood as the description of a specific symptom of ecstatic love. This statement ("so 'ham"), when found in the Rāma-tāpanī Upaniṣad and other Upaniṣads should also be explained in this way. In conclusion, it is said that one attains liberation by the mercy of the spiritual master and by devotional service to the Supreme Personality of Godhead. There is no fault with that statement. Adhikaraṇa 23 Spiritual Knowledge Brings Liberation