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

Purport by Śrīla Baladeva Vidyābhūṣaṇa The word vaiśvānara here refers to Lord Viṣṇu. Why? The sūtra says sādhāraṇa- śabda-viśeṣāt (because the qualities described here are appropriate for the Lord). This is the meaning: Even though the word vaiśvānara has many meanings, here it means "Lord Viṣṇu." The description beginning with the phrase "Heaven is His head" clearly show that vaiśvānara here means Lord Viṣṇu. Also, the words ātmā and brahma generally refer to Lord Viṣṇu. The result one obtains by knowing vaiśvānara is the same as the result of knowing Lord Viṣṇu. The scriptures say yatheṣīkā tūlam (As reeds are burned by fire, so are sins burned into nothing by Vaiśvānara). This clearly shows that Vaiśvānara here is Lord Viṣṇu (for only Lord Viṣṇu has the power to negate sins). The word vaiśvānara is composed of the two words viśva (all) and nara (human beings), and thus means "He who is the resting place of all human beings." For these reasons the word vaiśvānara here must mean "Lord Viṣṇu." Furthermore, he says: Sūtra 26 smaryamāṇam anumānaṁ syād iti smaryamāṇam—described in the smṛti-śāstra; anumānaṁ—inference; syād—is; iti—thus. This may also be inferred from the statements of the smṛti-śāstra. Purport by Śrīla Baladeva Vidyābhūṣaṇa The word iti here means "this is the reason." In Bhagavad-gītā (15.14), Lord Kṛṣṇa says: ahaṁ vaiśvānaro bhūtvā prāṇināṁ deham āśritaḥ "I am the vaiśvānara in the bodies of all living entities."* In these words the smṛti-śāstra affirms that the Vaiśvānara is Lord Viṣṇu. From this statement it may also be understood that the vaiśvānara in the Chāndogya