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

If this is said, then the author of the sūtras gives the following reply. Sūtra 18 pratyakṣopadeśān neti cen nādhikārika-maṇḍalasyokteḥ pratyakṣa—direct; upadeśāt—because of the teaching; na—not; iti—thus; cet— if; na—not; adhikārika—of great leaders; maṇḍalasya—of the circle; ukteḥ—from the statement. Someone may say: "No. It is not so. Because there is a direct teaching," If this is said, I reply: "No. What you say is not true. Because those texts describe great leaders." Purport by Śrīla Baladeva Vidyābhūṣaṇa Here someone may say, "It is not correct to say that the liberated souls have no power to create material universes, for many passages of the Śruti-śāstra directly describe that power." If this is said, then the author of the sūtra replies, "No. It is not so." Why not? The sūtra explains, “adhikārika-maṇḍalasyokteḥ" (Because those texts describe great leaders). These texts explain how, by the mercy of the Supreme Lord, the liberated soul can travel to the planets of the great demigods, such as that of the four-faced Brahmā, and enjoy many pleasures there. In this way it is said that the great liberated souls, such as Nārada Muni and the four Kumāras can travel to the planets of the demigods, and when the do the demigods there honor them with great respect. These passages of the Upaniṣad mean in truth that by the Supreme Lord's mercy the liberated souls can travel to many different worlds and feel pleasure by seeing the Lord's glories and opulences there. These passages should not be wrongly interpreted to mean that the individual spirit soul has the power to create material universes. Here someone may object: If the liberated soul is thus an enjoyer of various material pleasures, then he is not different from a conditioned soul, for all material pleasures must come to an end. If this is said, then the author of the sūtras gives the following reply. Sūtra 19