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

The meaning of this sūtra is clear. The smṛti-śāstra also confirms that this text refers to Lord Viṣṇu. The Viṣṇu Purāṇa (6.5.65-70) says: dve vidye veditavye iti cātharvaṇī śrutiḥ parayā tv akṣara-prāptiḥ ṛṅ-vedādi-mayī aparā yat tad avyaktam ajaram acintyam ajam avyayam anirdeśyam arūpaṁ ca pāṇipādādy-asaṁyutam vibhuṁ sarva-gataṁ nityaṁ bhūta-yonim akāraṇam vyāpya-vyāpyaṁ yataḥ sarvaṁ tad vai paśyanti sūrayaḥ tad brahma paramaṁ dhāma tad dhyeyaṁ mokṣa-kāṅkṣiṇām śruti-vākypditaṁ sūkṣmaṁ tad viṣṇoḥ paramaṁ padam tad eva bhagavad-vācyaṁ svarūpaṁ paramātmanaḥ vācako bhagavac-chabdas tasyādyasyākṣarātmanaḥ evaṁ nigaditārthasya sa-tattvaṁ tasya tattvataḥ jñāyate yena taj-jñānaṁ param anyat trayīmayam "The Ātharva Veda says there are two kinds of knowledge: superior and inferior. Superior knowledge is that which brings one to the eternal and inferior knowledge is the teaching of the Ṛg Veda and the other Vedas. The eternal is unmanifested, without decay, inconceivable, unborn, unchanging, without material form, without material hands or feet, all-powerful, all-pervading, eternal, the source of all living entities, causeless, present within everything, untouched by anything, and the source from which everything has come. Saintly persons see Him. He is the Supreme Personality of Godhead. He is the supreme abode. He is the object of meditation for they who yearn for liberation. He is described in the words of the Vedas. He is supremely subtle. He is Lord Viṣṇu. He is known as Bhagavān (the Supreme Personality of Godhead). He is the supreme Lord who has a transcendental form. He is Bhagavān. He is eternal. One who knows these truths