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

and eternal, are all qualities of the Supreme Personality of Godhead. Sūtra 19 na ca smārtam atad-dharmābhilāpāt na—not; ca—and; smārtam—what is taught in the smṛti; atad—not of it; dharma—the qualities; abhilāpāt—because of description. The ruler within is not (the pradhāna, which is) described in the smṛti, because the qualities (mentioned in this passage) cannot be attributed (to pradhāna). Purport by Śrīla Baladeva Vidyābhūṣaṇa For these reasons it may not be said that the pradhāna, which is described in the smṛti, is the ruler within. Why? The sūtra says atad-dharmābhilāpāt (because the qualities mentioned in this passage cannot be attributed to it. The Bṛhad-āraṇyaka Upaniṣad (3.7.23) says: adṛṣṭo draṣṭā aśruto śrotā amato mantā avij{.sy 241}āto vijñātā nānyato 'sti draṣṭā nānayto 'sti śrotā nānyato 'sti mantā nānyato 'sti vijñātaisa ta ātmāntaryāmy amṛta ito 'nyat smārtam "Unobserved, He is the observer. Unheard, He is the hearer. Inconceivable, He is the thinker. Unknown, he is the knower. There is no other observer. There is no other hearer. there is no other thinker. There is no other knower. he is the Supreme Personality of Godhead, the eternal ruler within. (The pradhāna) described in the smṛti is different from Him." The list of qualities here, beginning with being the observer, may be attributed to the Supreme Personality of Godhead only. Sūtra 20 śārīraś cobhaye 'pi hi bhedenainam adhīyate śārīraḥ—the jīva; ca—also; ubhaye—in bothe recensions; api—also; hi—indeed;