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

śāśvatasya ca dharmasya sukhasyaikāntikasya ca "And I am the basis of the impersonal Brahman, which is immortal, imperishable, and eternal, and is the constitutional position of ultimate happiness."* This is like a poor man who takes shelter of a rich man and becomes wealthy. Here someone may object: in the Muṇḍaka Upaniṣad (3.1.3) it is said: nirañjanaḥ paramaṁ sāmyam upaiti "Freed from matter, the liberated soul becomes equal to the Supreme." The Śruti-śāstra thus explains that the liberated soul is equal to the Supreme. What is the use, then, of even using the word, "the Supreme Lord"? The so-called atomic nature of the individual soul is only a figure of speech. The truth is that the individual soul is all-pervading. If this is said, then the author of the sūtras gives the following reply. Sūtra 21 bhoga-mātra-sāmya-liṅgāc ca bhoga—enjoyment; mātra—only; sāmya—equality; liṅgāt—by the sign; ca— also. Also because of the indication that the equality is only in enjoyment. Purport by Śrīla Baladeva Vidyābhūṣaṇa The word "ca" (also) is used here for emphasis. As a frog jumps, so the word "na" (not) should jump into this sūtra from sūtra 18. In the Taittirīya Upaniśād (2.1.1) it is said: so 'śnute sarvān kāmān saha brahmaṇā vipaścitā