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

Brahman, they who keep the five sacred fires, and they who perform the three nāciketa sacrifices say these two persons are shade and light." Saṁśaya: In this passage a companion to the jīva, who experiences the results of karma, is described. This companion may be interpreted to be either intelligence, life-breath, or the Supreme Personality of Godhead. Pūrvapakṣa: The companion here must be either intelligence or life-breath for they assist the jīva as he experiences the results of karma. The companion cannot be the Supreme Personality of Godhead for the Supreme Lord never experiences the results of karma. Therefore the companion must be either intelligence or life- breath. Siddhānta: The conclusion follows. Sūtra 11 guhāṁ praviṣṭāv ātmānau hi tad darśanāt guhām—in the cave; praviṣṭāu—entered; ātmānau—two selves; hi—indeed; tat— that; darśanāt—because of being seen in other passages of Vedic literature. The two persons that have entered the cave of the heart are the two selves (the Supreme Personality of Godhead and the jīva because this explanation is seen in Vedic literature. Purport by Śrīla Baladeva Vidyābhūṣaṇa The two persons that have entered the cave of the heart are the jīva and the Supreme Personality of Godhead, not the jīva and intelligence, and not the jīva and the life-breath. Why? The sūtra says tad darśanāt (because this explanation is seen in Vedic literature). Š The Kaṭha Upaniṣad (2.1.7) says that the jīva has entered the cave of the heart: yā prāṇena sambhavaty aditir devatāmayī guhāṁ praviśya tiṣṭhantīṁ yā bhūtebhir vyajāyata "Accompanied by the life-breath and a host of powers, the jīva, who is the king of the senses, enters the cave of the heart." Another verse (Kaṭha Upaniṣad 1.2.12) says that the Supreme Personality of