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

grāhayanti—teach; ca—also. Indeed, they know and teach that He is the Supersoul. Purport by Śrīla Baladeva Vidyābhūṣaṇa The word "tu" (indeed) is used here for emphasis. The Supreme Personality of Godhead, who is both the supreme controller and the all-pervading Supersoul, should be worshiped. They who know the truth understand that the Supersoul is the first cause of all causes. In the Śruti-śāstra it is said: yeṣāṁ no 'yam ātmāyaṁ lokaḥ "He is the Supersoul, present in everyone's heart." They also teach this truth to their disciples. In the Bṛhad-āraṇyaka Upaniṣad (1.4.7) it is said: ātmety evopāsīta "One should worship the Supersoul." The word "ātmā" here should be understood to mean, "the all-powerful Supreme Personality of Godhead, whose humanlike form is full of knowledge and bliss". Some claim that the word "ātmā" means, "He who gives Himself to create the living beings and who therefore is the person from whom the living beings are manifested". The word “ātmā" however does not mean that when he is freed from illusion the individual spirit soul becomes the Supreme. That is a false idea, as we have already explained. Adhikaraṇa 3 The Supreme Lord Is Not the Mind Introduction by Śrīla Baladeva Vidyābhūṣaṇa