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

Sri Vedanta-sutra
Preface
All Glories to Guru and Gaurāṅga. Oṁ Namo Bhagavate Vāsudevāya. Let me
offer my respectful obeisances unto the Supreme Personality of Godhead,
Vāsudeva.
First of all let me offer my respectful obeisances to my spiritual master Oṁ
Viṣṇupāda Śrīmad Bhaktisiddhānta Sarasvatī Gosvāmī Prabhupāda, then my
respectful obeisances to the Supreme Personality of Godhead Lord Caitanya
Mahāprabhu, who is associated with Śrī Advaita Prabhu, Nityānanda Prabhu,
Gadādhara Prabhu, Śrīvāsa Prabhu, as well as whose eternal assistants are the six
gosvāmīs, headed by Śrīla Rūpa Gosvāmī, Sanātana Gosvāmī Raghunātha Bhaṭṭa
Gosvāmī, Gopāla Bhaṭṭa Gosvāmī, Śrī Jīva Gosvāmī, Ragaunātha dāsa Gosvāmī, as
well as whose private secretary is Śrī Svarūpa Dāmodara dāsa and His eternal
attendant Govinda.
Then let us talk about the Brahma-sūtra or Vedānta-sūtra. There are many
comments on the Vedānta-sūtra. In India especially the system is that anyone who
is the head of a religious institution must be well conversed with the Vedānta-
sūtras, and is expected to write comments on the Vedānta-sūtra, without which
one is not accepted as an ācārya. Ācārya means one who knows the purpose of
Vedic knowledge. He personally practices them as well as teaches to his disciples
the system of Vedic knowledge.
There are many ācāryas, especially of the vaiṣṇava-sampradāya, like the four
sampradāyas: rāmānuja-sampradāya, madhvācārya-sampradāya, viṣṇusvāmī-
sampradāya, and nimbārka-sampradāya. Our sampradāya is called gauḍīya-
sampradāya, or the Vaiṣṇavas who are in the disciplic succession of Lord Caitanya
Mahāprabhu. The gauḍīya-sampradāya actually belongs to the madhva-sampradāya
and the madhva-sampradāya belongs to the brahma-sampradāya.
Besides these four vaiṣṇava-ācārya-sampradāyas, there are also non-vaiṣṇava-
sampradāyas, especially the impersonalist school headed by Śaṅkarācārya.
Śaṅkarācārya has written a commentary on the Vedānta-sūtras, known as Śārīraka-
bhāaṣya. generally this Śārīraka-bhāṣya made by Śaṅkarācārya is very popular on
account of the present Indians being influenced by materialistic activities. But still
the other different bhāṣyas, or commentaries, made by the Vaiṣṇava ācāryas are
also available in the gauḍīya-sampradāya, specifically headed by Rūpa Gosvāmī.
In the beginning there was no commentary on the Vedānta-sūtra because
according to Śrīmad-Bhāgavatam it is said that the real commentary on the
Vedānta-sūtra is Śrīmad-Bhāgavatam itself, presented by the author, Śrī Vyāsadeva
Himself. In our english commentary on the Śrīmad-Bhāgavatam First Canto, First
Chapter, we have explained this fact that Śrīmad-Bhāgavatam is the right type of
commentary on the Vedānta-sūtra. As such the gauḍīya-vaiṣṇava-sampradāya did
not take much care to present their commentary on the Vedānta-sūtra.

About 200 years ago there was a conclusion in Galta district in Jaipur, wherein
the ācāryas or followers of other sampradāyas challenged the gauḍīya-vaiṣṇava-
sampradāya that it has no commentary on the Vedānta-sūtra. At that time Śrī
Viśvanātha Cakravartī Ṭhākura was living in Vṛndāvana, but he was too old, and
when the Gauḍīya Vaiṣṇavas approached him to present a commentary on the
Vedānta-sūtra, he asked his disciple, Śrī Baladeva Vidyābhūṣaṇa to write a
commentary on the Vedānta-sūtra. As Vaiṣṇavas are generally very humble and
meek, Śrī Baladeva Vidyābhūṣaṇa thought himself unfit to write an authorized
commentary on the Vedānta-sūtra, so he approached Lord Govinda in the temple
of Jaipur. He placed himself down before Lord Govinda to take his permission and
authority to begin writing a commentary on the Vedānta-sūtra, and he was assured
by Govinda that he could do so. With this inspiration he wrote the Vedānta-sūtra
commentary known as Govinda-bhāṣya. This Govinda-bhāṣya is very authorized
and accepted by all the vaiṣṇava-sampradāyas, This commentary, which may be
known as Bhaktivedanta-bhāṣya, follows the footprints of Govinda-bhāṣya.
The necessity of presenting the Bhaktivedanta-bhāṣya commentary on Vedānta-
sūtra should also be explained herein. My spiritual master, Oṁ Viṣṇupāda
Paramahaṁsa Śrī Śrīmad Bhaktisiddhānta Sarasvatī Gosvāmī Mahārāja, ordered me
to present the Gauḍīya Vaiṣṇava philosophy in English as far as possible, and in
this attempt for the english-knowing persons, since 1965 I have been in the
western countries with my three books of the First Canto of Śrīmad-Bhāgavatam.
Then I presented my commentary on the Śrīmad-Bhagavad-gītā known as The
Bhagavad-gītā As It Is, and similarly I have presented The Teachings of Lord
Caitanya. Also, requested by many of my western disciples, especially my worthy
disciples Śrīmān Hansadutta Das Adhikari and Janardana Das Adhikari, who are in
charge of the Montreal Center, and I am trying to present an English commentary
on the Vedānta-sūtra as follows.
At the present moment all over the world there are major portions of godless
persons. Generally people are very attached to the void philosophy presented by
Lord Buddha or the impersonal philosophy presented by Śaṅkarācārya. In other
words, to be more plain and simple, people are becoming very atheistic. To say
that there is no God, as the atheists declare, is rather bold and simple, but to say
that there is a supreme cause that is void, or there is God but He has no form, is
more dangerous than the simple declaration that there is no God.
Our society, known as the international Society for Krishna Consciousness, has
now started the movement for Kṛṣṇa Consciousness , and it is very gratifying that
the younger generation of the western part of the world, in America, Canada, and
Europe, are taking interest in this great movement. We already have branches in
almost every important city of the United States and Canada, and we have started
centers also in London and Hamburg. We hope that our Kṛṣṇa Consciousness
movement will gradually increase, as predicted by Lord Caitanya, who said that
His missionary activities, the same as the Kṛṣṇa Consciousness movement, will be
preached all over the world, in every village in every country. Taking into
consideration the present activities of this movement, it is hoped that the
prediction of Lord Caitanya will soon be fulfilled and the people of the world will
be very happy, having Kṛṣṇa Consciousness.
As referred to above, generally the commentary known as Śārīraka-bhāṣya is
taken by the people as the purport of Vedānta, or in other words Vedānta means

according to the opinion of the followers of Śaṅkarācārya's purport as explained by
him in Śārīraka-bhāṣya. Besides the Śārīraka-bhāṣya of Śaṅkarācārya there are
many other atheistic schools preaching Vedānta on the basis of godlessness.
One of the prominent followers of Śaṅkarācārya, namely Sadānanda Yogīndra,
has compiled his book known as Vedānta-sāra, in which he writes to prove that the
to understand both the upaniṣads and the Vedānta-sūtra, Śaṅkarācārya's Śārīraka-
bhāṣya is the only means. This is the claim of monopoly by the māyāvāda school.
Actually Vedānta-sūtra has many commentaries and all those commentaries are not
on the basic principal of monism or impersonalism.
All the prominent ācāryas of the different vaiṣṇava-sampradāyas have complied
commentaries on Vedānta-sūtra, but they do not follow the principles of the
Śaṅkarite school. On the other hand the impersonalist monists stress more on
non-duality. Generally they declare themselves God and there is no existance of
God separately.
The monistic school does not recognize the Vedānta commentaries presented by
the Vaiṣṇava ācāryas, known as the śuddhādvaita, viśiṣṭādvaita and dvaitādvaita, as
well as the inconceivably-one-and-different philosophy of Lord Caitanya, known
as acintyābhedābheda-tattva. According to them the monistic commentary on
Vedānta-sūtra is final, Lord Kṛṣṇa has a material body, and the followers of the
philosophy of Kṛṣṇa Consciousness are not transcendentalists.
Vedānta means the last word in the matter of pursuing knowledge. Everyone is
pursuing some sort of knowledge. There are universities, institutions, and many
educational establisments pursuing knowledge, but Vedānta means the last word in
the pursuit of knowledge. This last word in the pursuit of knowledge is explained
in the Bhagavad-gītā by Lord Kṛṣṇa. The purpose of Vedic knowledge is to
understand Kṛṣṇa. The exact words in the 15th Chapter of Bhagavad-gītā are
sarvasya cāhaṁ hṛdi sanniviṣṭaḥ. "the Lord is situated in everyone's heart. He gives
intelligence and delusion. He is the original source of knowledge. He is the goal of
knowledge. He is the compiler of Vedānta-sūtra, and He knows what is Vedānta.."
These words are a very significant explanation of Vedānta-sūtra by Kṛṣṇa
himself. In another place also He has referred to the Vedānta-sūtra by saying, "By
the course of Brahma-sūtra one can actually understand what is the philosophy of
Bhagavad-gītā." Bhagavad-gītā and Vedānta-sūtra are very intimately interrelated.
To understand Vedānta-sūtra rightly is to understand Bhagavad-gītā rightly.
The word sūtra means "summarized code". In the Skanda and Vāyu Purāṇas the
word sūtra is explained as "when a thesis is presented in few words, but with great
volumes of meaning and, when understood, is very beautiful." Mentioned herein
are the names of different commentaries on Vedānta-sūtra by different ācāryas.
This Śārīraka-bhāṣya of Śaṅkarācārya is also known as Vedānta-siddhānta. The
summary of non-dualism philosophy expounded by Śaṅkarācārya is as follows.
According to this philosophy there is only the Absolute Truth. To this
philosophy the living entity is Brahman and the cosmic manifestation is false. The
example of reality and falsity is given by them in the comparison of mistaking a
serpent and a rope. In the darkness, in illusion, a rope may be accepted as a
serpent. When one comes to his senses he understands that the rope was not a
serpent. Then the "serpent" becomes false. Similarly, according to Śaṅkara's
philosophy this cosmic manifestation actually is not. Māyā means “What is not."
Ma means "not" and ya means "this". In other words the phenomenal

representation of the material world has no reality. Behind this phenomena the
noumenon is reality.
According to Śaṅkara's philosophy the Absolute Truth is impersonal. As such
there is no diversity. In the material world there are different kinds of diversity,
just as diversities of the species of life. The dog species are not like the human
being species. This speciality, dog species or human species, is present in the
material world, but spiritually there is no such differentiation. Even in personal
considerations there are diversities. In a personal form one has legs, hands and
head. But this differentiation, according to the māyāvāda philosophy of
Śaṅkarācārya, is also false. Śaṅkarācārya does not recognize qualifying the
Brahman, just as Vaiṣṇava philosophy qualifies the Supreme Brahman. Take for
example: God is merciful. This is a qualification of God or the Absolute Truth.
But, Śaṅkara's philosophy being impersonal, they do not accept the Absolute Truth
qualified by mercifulness, or beauty, or opulence. They do not accept. According
to them if the Absolute Truth is qualified then it becomes limited by the
qualification. Their conclusion is that if Brahman, or the Absolute Truth, is
unlimited, there should not be any limitation by qualification.
The incarnation of the Absolute Truth, or Godhead, is accepted by them as a
manifestation of material designation. In other words, according to Śaṅkara's
philosophy when God or the Absolute Truth incarnates He assumes a material
body. Therefore He is designated. In that designated form only the Absolute Truth
becomes the creator, sustainer, and annihilator of the cosmic manifestation,
although in his commentary on the Bhagavad-gītā, in the beginning, Śaṅkarācārya
has accepted that Nārāyaṇa is beyond this cosmic manifestation. Everything that is
manifested in the material world is produced from the unmanifested mahat-tattva,
but Nārāyaṇa is still transcendental to the mahat-tattva. In other words, he has
accepted that the mahat-tattva is also created by the Supreme Personality of
Godhead, Nārāyaṇa. There are so many contradictions in his philosophy. That is a
different subject matter. We do not wish to enter into the contradictions of his
philosophy, but as far as possible we are presenting the summary of māyāvāda
philosophy, non-dualism.
According to Śaṅkarācārya, in the highest spiritual conception the Absolute
Truth is without any contamination of material existance, and therefore He has no
connection with the creation, sustenance, or annihilation (of the material world).
He is always devoid of all qualities, without any diversity, without any material
condition, and without any responsibility of activities. As such, the cosmic
manifestation is also false. Similarly the Personality of Godhead, who accepts His
designation from this false material manifestation, the conception of the
Personality of Godhead, is also false. The Absolute Truth is only conceived as
eternal, full of knowledge, and full of bliss. The appearance as Nārāyaṇa, or as an
incarnation, is not eternal, but is temporary. For some purpose He appears like
that. The ultimate end is impersonal.
According to Śaṅkara's philosophy, the differentiation between God and the
living entities is an illusion. Actually, that is not the fact. The living entities are not
subordinate energy of the Supreme. Simply being covered by the conception of
māyā, the living entities appear to be different from the Absolute Truth. This
differentiation between the living entities and the Supreme is manifested in the
material world in ordinary dealings. Spiritually there is no such difference. The

activities of the living entity in the spirit of enjoyment in the material world, his
infinitesimal quality, or his minuteness, or his inumerableness, are only
designations of the false māyā.
An example in this connection given by the māyāvādī philosophers is that ,
when reflected by a red flower, crystal glass appears to be red, although this has
nothing to do with the redness of the glass. It is completely different from the
color. Similarly, the living entity in the contamination of māyā becomes active, or
becomes an enjoyer, or becomes infinitesimal, or in other words becomes
individual. All these things are artificial color reflection only. Actually, a living
entity is pure Brahman. This theory of reflection is called pratibimbavāda.
According to this philosophy, transcendentally there is no difference between the
Absolute Truth, the living entities, and material nature.
This non-differentiation between the Absolute Truth, the living entities, and
the cosmic manifestation, is exemplified by the māyāvādī philosopher by the
following example of the entire sky and the pot. The sky in the pot and the entire
sky are the same. But the sky within the pot appears to be limited on account of
being designated by the pot cover. When the pot is broken, or the illusion of māyā
is dissipated, there is no such difference that this pot is different from that pot, or
this sky is different from that sky. According to Śaṅkarācārya this cosmic
manifestation is also māyā. When these material elements dissappears, then only
existential Brahman will remain. Therefore, Brahman is truth and this cosmic
manifestation is false.
Śaṅkarācārya does not accept the theory of transformation, as the Vaiṣṇava
ācāryas, do. The theory of transformation is explained in this way. Just as milk is
transformed into yogurt under certain conditions, but yogurt cannot be
transformed again into milk, nor can it be used as milk, in the same way the living
entities cannot become the Supreme Absolute Truth. This theory of transformation
is not accepted by the mayavādī philosopher.
Actually, this kind of propaganda by Śaṅkarācārya was done under Supreme
order to dissipate the dark Buddhist philosophy and to establish the Vedic
philosophy, the Absolute truth. According to Śrī Caitanya Mahāprabhu, Śaṅkara's
māyāvāda philosophy is another edition of Buddha's philosophy. Buddha's
philosophy of voidness is almost equal to the impersonal philosophy of Śaṅkara.
Therefore, according to Śaṅkara's philosophy, impersonal non-variegatedness is
the ultimate stage of perfect knowledge.
The greatest opposition was offered by Śrī Rāmānujācārya to the Śaṅkara
philosophy. Rāmānuja's philosophy is known as viśiṣṭādvaitavāda. This doctrine of
viśiṣtādvaitavāda was not newly presented by Śrī Rāmānujācārya, but before him
there were other exponents of this doctrine and they are known as Nāthamuni and
Yāmunācārya.
The basic principle of the viśiṣṭādvaitavāda doctrine is that in God's creation
there is the division of sentient and non-sentient, just as in studying our own self
we find that our body is material, or non-sentient, and our mind intelligence and
false ego are the path between my self and my body. My self is sentient. Similarly,
the Supreme Lord is sentient, and this material cosmic manifestation is His body.
Combined together, the Absolute Truth forms a combination of the sentient and
non-sentient features. This is called viśiṣtādvaitavāda.
According to Śrī Rāmānujācārya there are three truths: namely the sentient, the

non-sentient, and the Supreme Lord. They are generally called tattva-traya. The
inumerable living entities as a group are called the sentient energy of the Supreme
Lord, wheras the cosmic manifestation is called the material energy of the Lord.
The Lord Himself is above them. He has all-auspicious transcendental qualities. He
is omniscient and omnipotent. He is self-effulgent. He is the Lord of the creation.
He is known as the Supreme Personality of Godhead, Vāsudeva. The material
world and the living entities are sentient and insentient bodily parts of the Lord.
Śrī Rāmānujācārya has elaborately delineated his philosophy in 12 divisions as
follows;

1. The Supreme Absolute Truth is one in the combination of gross, subtle,
   sentient, and insentient groups,
2. He has protested against the doctrine of dualism as well as the doctrine of
   monism.
3. He has accepted that the Absolute Truth, Brahman, has transcendental
   qualities and transcendental potencies, and therefore He is not impersonal.
4. He has vehemently protested the doctrine of an impersonal, non-qualitative
   Absolute Truth.
5. He has deliberately established the doctrine of the living entities being
   infinitesimal and the in the supreme Lord being infinite, and therefore the
   infinitesimal living entities are constitutionally meant for serving the infinite
   Supreme Personality of Godhead.
6. He has established that the living entities, who are infinitesimal, are subject
   to fall victim under ignorance, but when they are out of that position of ignorance
   they become again liberated.
7. He has proved that only transcendental loving service to the Supreme Lord is
   the means of liberation from material entanglement.
8. According to his oppinion, devotional service is the supermost prosecss for
   self-realization.
9. He has stated strongly that even in the state of liberation one cannot be equal
   with the Supreme Lord.
10. He has put strong arguments against the impersonal doctrine of monism.
11. He has proved that this material world is abominable, and the spiritual
    world is real life for eternal bliss.
12. He has established that the living entities and the cosmic manifestation are
    different bodily parts of the Supreme Lord.
    Also, Rāmānujācārya has explained that the Supreme Personality of Godhead
    descends in five different features, namely arcā, the Deity in the temple, the
    incarnations, such as the fish-incarnation, tortise-incarnation, boar-incarnation,
    and Nṛsiṁha-incarnation, which are called vaibhava. Then He has expansions
    called vyūha, such as the expansions of Vāsudeva, Saṅkarṣaṇa, Pradyumna, and
    Aniruddha. His impersonal expansion is the effulgence of His body. He is also
    present in everyone's heart as Antaryāmī, or the Supersoul. All these different
    plenary portions of the Supreme Lord are beyond material contamination, eternal,
    without any lamentation, always superior than the living entities, and full of six
    opulences.
    According to Rāmānujācārya, there are five kinds of methods of worship, which
    are called abhigamana, upadāna, ijyā, sadhyāya, and yoga. When devotees go to the
    temple, clean the temple or the path to the temple, and decorate the temple in

various ways, such activities are called abhigamana. The collection of ingredients
such as flowers and other paraphanalia for worship is called upadāna. Worship of
the Lord in the temple is called ijya. Chanting different mantras and offering
different kinds of prayers is called sadhyāya. Meditation, or remembering the
activities of the Lord in full absorption, is called yoga. Practicing all different kinds
of worship one can attain the planets in the spiritual world known as
Vaikuṇṭhaloka. According to Śrī Rāmānujācārya, attainment of Vaikuṇṭha is the
highest perfectional stage.
The greatness of Rāmānujācārya is that he himself, and later on his disciplic
succession, ever-increasingly protested the impersonalism of Śaṅkarācārya. Still in
southern India these two parties come in conflict and generally the party belonging
to the rāmānujācarya-sampradāya is victorious.
Pañcarātra regulative principals were current before the advent of Śaṅkarācārya,
but on account of the influence of Buddha's philosophy such pañcarātra regulative
principals were stopped. Śaṅkarācārya, instead of directly re-establishing the
pañcarātra method, took shelter of māyāvāda philosophy to defeat Buddha's
philosophy. Śrī Rāmānujācārya re-established the pañcarātra, or worship.
After Śrī Rāmānujācārya is the appearance of Madhvācārya, whose doctrine is
śuddha-dvaitavāda. He very strongly established the doctrine of duality, that God,
or the Absolute Truth, and the living entities are completely different entities, on
the evidence of Brahma-sūtra or Vedānta-sūtra, as well as Bhagavad-gītā, the
purāṇas, and the Nārada-pañcarātra.
He proved duality in every stage namely that the Supreme Lord and the living
entity are two different entities. Similarly the cosmic manifestation and the
Supreme Lord are also two different entities. One living entity is different form
another living entity. In other words, each and every living entity is individual.
There is a difference between sentient and non-sentient entities, and there is also a
difference between one kind of insentient matter and another kind of insentient
matter. Madhvācārya established that two is not one, but two.
One truth is completely independent and the other truth is dependent. Lord
Viṣṇu is the supreme independent Personality of Godhead, qualified with
transcendental qualities without any material contamination. Therefore He is fully
independent. Except Lord Viṣṇu, anything else, either cosmic manifestation or
living entities, are not independent but are dependent on the Supreme Lord.
The living entities are qualitatively representations of the Supreme Lord. The
doctrine that man is made after God is accepted by Madhvācārya. The features of
man are an exact reflection of the feature of the Supreme Lord. He also accepts that
the Supreme Lord expands in multi-pleanary-portions, as well as separated-
portions called jīva-tattva. All the jīva-tattvas, or living entities, are eternally
associates of the Supreme Lord to render transcendental loving service to Him. The
living entities' knowledge is always inferior or incomplete.
The Supreme Lord and the living entities are always in the position of Supreme
and subordinate. The living entities are always subordinate. They have no
independent power. As is confirmed in Bhagavad-gītā, 5th Chapter, 15th Verse, the
Lord says that knowledge and remembrance are always given by the Supreme
Lord, as antaryāmī, or Supersoul, to the living entities. Otherwise, the living
entities have no independent power to memorize, think, or act.
In contrast to the living entity, the Supreme Personality of Godhead, Viṣṇu, is

complete in knowledge and complete in bliss. He is always worshipable by the
living entities and He is the original supreme dominator whereas the living entities
are the original predominated. He is, therefore, the original creator of the cosmic
manifestaton, which is also eternal, although temporarily manifested. Therefore
both the living entities and the cosmic manifestation are under the subordination
of the Supreme Lord.
The Supreme Lord is always differently situated, as is also confirmed in the
Bhagavad-gītā, where it is said that everything is resting on the Supreme Lord, but
still He is always different from everything. According to Madhvācārya, even at the
time of cosmic dissolution the living entities and the material energy remain
separate from the Supreme Lord. They are never mixed up as is advocated by the
impersonalists.
Madhvācārya was in very great opposition to the doctrine of Śaṅkarācārya.
Practically the madhvācārya-sampradāya followers are simply fighting against the
doctrine of māyāvāda philosophy propounded by Śaṅkarācārya. He defeated the
doctrine of Śaṅkarācārya and established the doctrine of duality.
Apart from the above mentioned two doctrines of viśiṣṭādvaitavāda and śuddha-
dvaitavāda, there are other doctrines advocated by the viṣṇusvāmī-sampradāya and
nimbārka-sampradāya. The viṣṇusvāmī-sampradāya later on developed into the
baladeva-sampradāya. Their doctrine is called śuddhādvaitavāda, and the doctrine
of nimbārka-sampradāya is called dvaitādvaitavāda.
An adjustment of all the doctrines: viśiṣṭādvaitavāda, śuddha-dvaitavāda,
śuddhādvaitavāda, and dvaitādvaitavāda was very nicely done by Lord Caitanya
Mahāprabhu in his doctrine acintya-bhedābheda-tattva. In this doctrine, Lord
Caitanya has discussed very elaborately all kinds of old and new doctrines in the
matter of understanding transcendental subject matter, and in order to minimize
the different views of different philosophers, He has added a very nice conception
which is called acintya.
This word is very applicable to the philosophical doctrines of the conditioned
soul. A conditioned soul actually cannot ascertain the nature of the Absolute Truth
simply by speculation, but only through the authority of Vedic knowledge. The
word acintya applies in all the doctrines.
Śrī Caitanya Mahāprabhu was not very concerned about these doctrines to
understand the Absolute Truth. His main business was to distribute to the general
mass of people the principles of Śrīmad-Bhāgavatam, which is the natural
commentary on Vedānta-sūtra.
According to Śrīmad-Bhāgavatam, all philosophical speculation and religious
priniples combined together culminate in the understanding of love of Godhead.
Man cannot be satisfied simply by religious sentiments or philosophical
speculation but, according to Śrīmad-Bhāgavatam, when one is elevated to the
platform of rendering loving service to the Supreme Personality of Godhead
without any motive and without being hampered by any material condition, that
stage of transcendental realization is the highest principle of spiritual
understanding, and in that stage only one can be fully satisfied.
Caitanya Mahāprabhu was more concerned to deliver to the people this status
of life without much bothering about philosophical speculations. Lord Śrī
Caitanya Mahāprabhu never labored very much to present a thesis of this doctrine
in a seperate book, but later on his diciplic succession, especially, among the six

Gosvāmīs, Śrīla Jīva Gosvāmī has presented six theses, which combinedly are
called Ṣaṭ-sandharbha. Of the six sandharbhas the one known as Tattva-sandharbha
is a practical presentation of this doctrine and explains Vedānta-sūtra strictly
according to the principles of acintya-bhedābheda-tattva. Later on, Śrī Baladeva
Vidyābhūṣaṇa took this doctgrine and explained Vedānta-sūtra strictly according
to that principle of acintya-bhedābheda-tattva.
His Divine Grace A. C. Bhaktivedanta Swami Prabhupāda
Introduction by Śrīla Baladeva Vidyābhūṣaṇa
satyaṁ jñānam anantaṁ
brahma-śivādi-stutaṁ bhajad-rūpam
govindaṁ tam acintyaṁ
hetum adoṣaṁ namasyāmaḥ
Lord Govinda is the Supreme Brahman, the absolute transcendental reality. He is
transcendental knowledge. He is the original cause of all causes. He is limitless and
faultless. Lord Śiva and all the demigods praise Him. The devotees worship His
transcendental form. We offer our respectful obeisances unto Him.
sūtrāṁśubhis tamāṁsi
vyudasya vastūni yaḥ parīkṣayate
sa jayati satyavataye
harir anuvṛtto nata-preṣṭhaḥ
All glories to Śrīla Vyāsadeva, the son of Satyavatī. Vyāsadeva is the incarnation of
Lord Hari, and He is very dear to the devotees. With the effulgence of His Vedānta-
sūtra He has dispelled the darkness of ignorance and revealed the truth.
During the Dvāpara-yuga the Vedas were destroyed. The Supreme Personality of
Godhead, responding to the prayers of Lord Brahmā and the other bewildered
demigods, appeared as Kṛṣṇa Dvaipāyana Vyāsa, restored the Vedas, divided them
into parts, and composed the Vedānta-sūtra in four chapters to explain them. This
is described in the Skanda Purāṇa.
At that time many fools propounded various misinterpretations of the Vedas.
Some said that the highest goal of life was to act piously in order to reap the
benefits of good karma. Some said that Lord Viṣṇu is Himself bound by the laws of
karma. Some maintained that the fruits of good karma, such as residence in svarga
(the upper material planets) were eternal. Some said the jīvas (individual living
entities) and prakṛti (material energy) acted independently, without being subject
to any higher power, or God. Some said the jīvas (individual living entities) are
actually the Supreme Brahman (God), and that the jīvas are simply bewildered
about their identity, or that the jīvas are a reflection of God, or separated fragments

of God. Some said that the jīva becomes free from the cycle of repeated birth and
death when He understands his real identity as the perfectly spiritual Supreme
Brahman (God).
The Vedānta-sūtra refutes all these misconceptions, and establishes Lord Viṣṇu
as supremely independent, the original creator and cause of all causes, omniscient,
the ultimate goal of life for all living entities, the supreme religious principle and
the supreme transcendental knowledge.
The Vedānta-sūtra describes five tattvas (truths): 1. īśvara (The Supreme
Personality of Godhead); 2. jīva (the individual living entity, or spirit-soul); 3.
prakṛti (matter); 4. kāla (time); and 5. karma (action).
The īśvara is omniscient, but the jīva has only limited knowledge. Still, both are
eternal beings, are aware of the spiritual reality, and have a variety of spiritual
qualitites. Both are alive, have personality, and are aware of their own identity.
At this point someone may object: "In one place you have said that the
Supreme Godhead is omniscient, and in another place you have said that He is
knowledge itself. This is a contradiction, for the knower and the object of
knowledge must be different. They cannot be the same.
To this objection I reply: Just as a lamp is not different from the light it
emanates and it's light is both the object of knowledge and the method of attaining
it, in the same way the Supreme Personality of Godhead is simultaneously the
supreme knower and the supreme object of knowledge. There is no contradiction.
Īśvara is supremely independent. He is the master of all potencies. He enters the
universe and controls it. He awards both material enjoyment and and ultimate
liberation to to the individual spirit souls (jīvas)residing in material bodies.
Although He is one, He manifests in many forms. They who understand the
transcendental science maintain that He is not different from His own
transcendental form and qualities. Although He cannot be perceived by the
material senses, He can be perceived by bhakti (devotional service). He is
changeless. He reveals His own spiritual, blissful form to His devotees.
The many jīvas are situated in different conditions of existence. Some are
averse to the Supreme Personality of Godhead, and turn their faces from Him.
Such jīvas are bound by material illusion. Other jīvas are friendly to the Supreme
Personality of Godhead, and turn their faces to Him. These jīvas become free from
the two-fold bondage of material illusion, which hides the Supreme Lord's form
and qualities, and in this way they become able to see the Suprerme Personality of
Godhead face-to-face.
Prakṛti (material nature) consists of the three modes: goodness, passion, and
ignorance. Prakṛti is known by many names, such as tamaḥ and māyā. When the
Supreme Personality of Godhead glances at Prakṛti, she becomes able to perform
her various duties. Prakṛti is the mother of many variegated material universes.
Kāla (time) is the origin of past, present, future, simultaneity, slowness,
quickness, and many other similar states. Kāla is divided into many different units
from the extremely brief kṣaṇa to the extermely long parārdha. Turning like a
wheel, time is the cause of repeated creation and annihilation of the universes.
Time is unconscious. It is not a person.
These four tattvas (īśvara, jīva, prakṛti, and kāla) are eternal. This is confirmed
by the following scriptural quotations:

nityo nityānāṁ cetanaś cetanānām
"Of all the eternals one (the Supreme Personality of Godhead) is the supreme
eternal. Of all conscious entities one (the Supreme Personality of Godhead) is the
supreme consicous entity."
——Śvetāśvatara Upaniṣad 6.13
gaur anādy anantavatī
"Prakṛti is like a cow who was never born and never dies."
—Culika Upaniṣad mantra 5
sad eva saumyedam agra āsīt
"My dear saintly student, please understand that the Supreme Personality of
Godhead is eternal. He is existed before the manifestation of this universe."
—Chāndogya Upaniṣad 6.2.1
The jīvas, prakṛti, and kāla are subordinate to īśvara, and subject to His control.
This is confirmed by the following statement of Śvetāśvatara Upaniṣad (6.16):
sa viśva-kṛd viśva-vid ātma-yonir
jñaḥ kāla-kāro guṇī sarva-vid yaḥ
pradhāna-kṣetrajña-patir guṇeśaḥ
saṁsāra-mokṣa-sthiti-bandha-hetuḥ
"The Supreme Personality of Godhead (īśvara) is the creator of the material
universes. He is the creator of everything that exists within the universes. He is the
father of all living entities. He is the creator of time. He is full of all transcendental
virtues. He is omniscient. He is the master of pradhāna (the unmanifested material
nature). He is the master of the guṇas (three modes of material nature). He is the
master of the individual spirit souls residing material bodies (kṣetrajña). He
imprisons the condiditoned souls in the material world, and He also becomes their
liberator from bondage."
Karma (the result of fruitive action) is not a conscious, living person. It is an
inert material force. Although no one can trace out its beginning, it has a definite
end at some point in time. It is known by the name adṛṣṭa (the unseen hand of
fate) and many other names also.
These four (jīva, prakṛti, kāla, and karma) are all potencies of īśvara, the

supreme master of all potencies. Because everything that exists is the potency of
the Supreme, the Vedic literatures declare: "Only Brahman exists, and nothing is
separate from Him." This fact is nicely explained in the four chapters of this book,
the Vedānta-sūtra.
In the Śrīmad-Bhāgavatam, which is the perfect commentary on Vedānta-sūtra,
the Supreme īśvara and His potencies are described in the following words:
bhakti-yogena manasi
samyak praṇihite 'male
apaśyat puruṣaṁ pūrṇaṁ
māyāṁ ca tad-apāśrayam
"Thus he fixed his mind, perfectly engaging it by linking it in devotional service
[bhakti-yoga] without any tinge of materialism, and thus he saw the Absolute
Personality of Godhead along with His external energy, which was under full
control.*
yayā sammohito jīva
ātmānaṁ tri-guṇātmakam
paro 'pi manute 'narthaṁ
tat-kṛtaṁ cābhipadyate
"Due to this external energy, the living entitiy, although transcendental to the
three modes of material nature, thinks of himself as a material product and thus
undergoes the reactions of material miseries.*
anarthopaśamaṁ sākṣād
bhakti-yogam adhokṣaje
lokasyājānato vidvāṁś
cakre sātvata-saṁhitām
"The material miseries of the living entity, which are superfluous to him, can be
directly mitigated by the linking process of devotional service. But the mass of
people do not know this, and therefore the learned Vyāsadeva compiled this Vedic
literature, which is in relation to the Supreme Truth."*
—1.7.4-6
dravyaṁ karma ca kālaś ca
svabhāvo jīva eva ca
yad-anugrahataḥ santi
na santi yad-upekṣayā

"One should definitely know that all material ingredients, activities, time and
modes, and the living entities who are meant to enjoy them all, exist by His mercy
only, and as soon as He does not care for them, everything becomes nonexistent."*
—2.10.12
That Śrīmad-Bhāgavatam is the commentary on Vedānta-sūtra is confirmed by
the following statement of Garuḍa Purāṇa—
artho 'yam brahma-sūtrāṇām
"Śrīmad-Bhāgavatam is the commentary on Vedānta-sūtra."*
In this Vedānta-sūtra the first chapter explains that Brahman is the real subject
matter discussed in all Vedic literatures. The second chapter explains that all Vedic
literatures present the same conclusion. They do not actually contradict each
other. The third chapter describes how to attain Brahman. The fourth chapter
explains the result of attaining Brahman.
A person whose heart is pure, pious, and free from material desires, who is
eager is associate with saintly devotees, who has faith in the Lord and the
scriptures, and who is peaceful and decorated with saintly qualitities, is qualified
to study the scriptures and strive after Brahman.
The relationship between Brahman and the scriptures is that the scriptures
describe Brahman and Brahman is the object described in the scriptures. The
Vedānta-sūtra and other Vedic scriptures describe Brahman as the Supreme
Personality of Godhead, whose form is eternal, full of knowledge and bliss, who is
the master of unlimited inconceivable potencies, and who possesses unlimited
pure, transcendental attributes. The result of properly understanding the Vedānta-
sūtra and other Vedic scriptures is that the spiritual aspirant becomes free from all
material imperfections, and able to see the Supreme Brahman, Personality of
Godhead, face to face.
The Vedānta-sūtra is written in adhikaraṇas, Vedic syllogisms, which consist of
five parts: 1. viṣaya (thesis, or statement); 2. saṁśaya (the arisal of doubt in the
tenability of the statement); 3. pūrvapakṣa (presentation of a view opposing the
original statement) 4. siddhānta (determination of the actual truth, the final
conclusion, by quotation from Vedic scriptures), and saṅgati (confirmation of the
final conclusion by quotation from Vedic scriptures).
Chapter 1
Pada 1

Adhikaraṇa 1
Inquiry Into Brahman
The first adhikarana of the Vedānta-sūtra discusses brahma-jijñāsā (inquiry into
Brahman). The adhikarana may be shown in its five parts in the following way:

1. Viṣaya (statement): One should inquire about Brahman. This statement is
   confirmed by the following statements of Vedic scripture:
   yo vai bhūma tat sukhaṁ nānyat sukham asti bhūmaiva sukhaṁ bhūmatveva
   vijijñāsitavyaḥ
   "The Supreme Personality of Godhead (bhūma) is the source of genuine
   happiness. Nothing else can bring one actual happiness. Only the Supreme
   Personality of Godhead can bring one happiness. For this reason one should
   inquire about the Supreme Personality of Godhead.
   —Chāndogya Upaniṣad 7.25.1
   ātmā vā are draṣṭavyaḥ śrotavyo mantavyo nididhyāsitavyo maitreyi
   "O Maitreyī, one should see, hear, remember, and inquire about the Supreme
   Personality of Godhead."
   —Bṛhad-āraṇyaka Upaniṣad 2.4.5
2. Saṁśaya (doubt): If one has studied the Vedas and dharma-śāstras, need he
   inquire about Brahman or not? The following statements of Vedic scriptures
   nourish this doubt:
   apāma somam amṛtā abhūma
   "We have attained immortality by drinking the soma-juice."
   —Ṛg Veda 8.18.3
   akṣayyaṁ ha vai cāturmāsyājinaḥ sukṛtaṁ bhavati
   "They who follow the vow of cāturmāsya attain an eternal reward."

3. Pūrvapakṣa (presentation of the opposing view): There is no need to inquire
   about Brahman. Simply by discharging ordinary pious duties described in the
   dharma-śāstras one can attain immortality and an eternal reward.
4. Siddhānta (the conclusive truth): In the first sūtra Bhagavān Vyāsadeva
   replies to his philosophical opponent.
   Sūtra 1
   athāto brahma-jijñāsā
   atha—now; ataḥ—therefore; brahma—about Brahman; jijñāsa—there should be
   inquiry.
   Now, therefore, one should inquire about Brahman.*
   Purport by Śrīla Baladeva Vidyābhūṣaṇa
   In this sūtra the word atha means "now", and the word ataḥ means "therefore".
   The sūtra means "Now one should inquire about Brahman."
   Atha (now): When a person has properly studied the Vedic literature,
   understood its meaning, adhered to the principles of varṇāśrama-dharma, observed
   the vow of truthfulness, purified his mind and heart, and attained the association
   of a self-realized soul, he is qualified to inquire about Brahman.
   Ataḥ (therefore): Because material piety brings results of material sense-
   happiness, which is inevitably limited and temporary, and because the
   transcendental form of the Supreme Personality of Godhead, which is realized by
   the proper attainment of real transcendental knowledge, and which is full of
   imperishable, limitless bliss, eternity, transcendental knowldege, and all
   transcendental attributes, brings eternal bliss to the devotee-beholder, therefore
   one should renounce all material pious duties for attaining material sense-
   gratification, and inquire about Brahman by studying the four chapters of Vedānta-
   sūtra.
   At the point someone may object: Is it not true that simply by studying the
   Vedas one attains knowledge of Brahman, and as result of this knowledge one
   abandons the path of material piety and fruitive work and instead takes to the
   worship of the Supreme Personality of Godhead? If this result is obtained simply
   by studying the Vedas,, what need is there to study the four chapters of Vedānta-
   sūtra?
   To this objection I reply: Even if one carefully studies the Vedas,
   misunderstanding and doubt may destroy his intelligence and lead him away from
   the real meaning of the Vedas. For this reason it is necessary to study the Vedānta-

sūtra, to stregnthen the students's understanding.
Performing the duties of āśrama-dharma are also helpful in purifying the heart
and understanding the transcendental reality. How the āśrama duties of the
brāhmaṇa help in this regard is described in the following statement of Bṛhad-
āraṇyaka Upaniṣad (4.4.22):
tam etaṁ vedānuvacanena brāhmaṇā vividiṣanti yajñena dānena tapasānāśanena
"By Vedic study, sacrifice, charity, austerity, and fasting, the brāhmaṇas strive to
understand the Supreme Personality of Godhead."
The usefulness of the brahminical duties such as truthfulness, austerity, and
mantra chanting is described in the following scriptural statements:
satyena labhayas tapasā hy eṣa ātmā samyak jñānena brahmacaryeṇa nityam
"By constant truthfulness, austerity, transcendental knowledge, and austerity,
one becomes eligible to associate with the Supreme Personality of Godhead."
—Muṇḍaka Upaniṣad 3.1.5
japyenaiva ca saṁsiddhyad
brāhmaṇā nātra saṁśayaḥ
kuryād anyan na vā kuryān
maitro brāhmaṇa ucyate
"Whether he performs other rituals and duties or not, one who perfectly chants
mantras glorifying the Supreme Personality of Godhead should be considered a
perfect brāhmaṇa, eligible to understand the Supreme Lord."
—Manu-saṁhitā 2.87
Association with those who understand the truth also brings one
transcendental knowledge. By this association Nārada and many other spiritual
aspirants attained interest to ask about spiritual life and were finally eligible to see
the Supreme Personality of Godhead face-to-face. Sanat-kumāra and many other
great sages have also helped many devotees by giving their association in this way.
The great value of contact with a self-realized soul is described in the following
statement of Bhagavad-gītā (4.34):
tad viddhi praṇipātena
paripraśnena sevayā
upadekṣyanti te jñānaṁ

jñāninas tattva-darśinaḥ
"Just try to learn the truth by approaching a spiritual master. Inquire from him
submissively and render service unto him. The self-realized soul can impart
knowledge unto you because he has seen the truth."*
The material benefits obtained by following the pious rituals of the karma-
kāṇḍa section of the Vedas are all temporary in nature. This fact is confirmed by
the following statement of Chāndogya Upaniṣad (8.1.3):
tad yatheha karma-cito lokāḥ kṣīyante evam evāmutra puṇya-cito lokaḥ kṣīyate
"By performing good works (karma) one is elevated to the celestial material
world after death. One is not able to stay there forever, however, but one must lose
that position after some time and accept another, less favorable residence. In the
same way, by amassing pious credits (puṇya) one may reside in the upper planets.
Still, he cannot stay there, but must eventually relinquish his comfortable position
there, and accept a less favorable residence somewhere else."
The following statement of Muṇḍaka Upaniṣad (1.2.12) affirms that only
transcendental knowledge will help one approach the Supreme Brahman:
parīkṣya lokān karma-citān brāhmaṇo
nirvedam ayan nāsty akṛtaḥ kṛtena
tad-vijñānārtham sa gurum evābhigacchet
samit-pāṇiḥ śrotriyaṁ brahma-niṣṭham
"Seeing that the celestial material planets, which one may obtain by pious work,
provide only temporary benefits, a brāhmaṇa, in order to understand the truth the
of the Supreme Personality of Godhead, should humbly approach a bona-fide
spiritual master learned in the scriptures and full of faith in the Supreme Lord."
In contrast to the temporary material benefits obtained in the celestial material
planets, the Supreme Brahman is the reservoir of eternal, limitless bliss. This is
confirmed by the following statments of Taittirīya Upaniṣad (2.1.1):
satyaṁ jñānam anantaṁ brahma
"The Supreme Personality of Godhead is limitless, eternal, and full of
knowledge."

ānando brahmeti vyajānāt
"He then understood that the Supreme Personality of Godhead is full of
transcendental bliss."
The Supreme Brahman is eternal, full of knowledge and endowed with all
transcendental qualities. This is confirmed by the following statements of
Śvetāśvatara Upaniṣad:
na tasya kāryaṁ karaṇaṁ ca vidyate
na tat-samaś cābhyadhikaś ca dṛśyate
parāsya śaktir vividhaiva śrūyate
svā-bhāvikī jñāna-bala-kriyā ca
"He does not possess bodily form like that of an ordinary living entity. There is
no difference between His body and His soul. He is absolute. All his senses are
transcendental. Any one of His senses can perform the action of any other sense.
Therefore, no one is greater than Him or equal to Him. His potencies are
multifarious, and thus His deeds are automatically performed as a natural
sequence."*
—6.8
sarvendriya-guṇābhāsaṁ
sarvendriya-vivarjitam
asaktaṁ sarva-bhṛc caiva
nirguṇaṁ guṇa-bhoktṛ ca
"The Supersoul is the original source of all senses, yet He is without senses. He
is unattached, although He is the maintainer of all living beings. He transcends the
modes of nature, and at the same time He is the master of all modes of material
nature."*
—3.17
bhāva-grahyam anidākhyaṁ
bhāvābhāva-karaṁ śivam
kāla-sārga-karaṁ devaṁ
ye vidus te jahus tanum
"The Supreme Personality of Godhead is the creator and destroyer of the entire
material cosmic manifestation. He is supremely auspicious, and He does not
posesses a material body, for His body is spiritual in all respects. He may be

reached and understood only by loving devotional service. Those who thus serve
Him and understand Him may become free from having to repeatedly accept
various material bodies for continued residence in the material world. They
become liberated from this world, and obtain eternal spiritual bodies with which
to serve Him."
—5.14
That the Supreme Personality of Godhead grants eternal transcendental bliss to
His devotees is confirmed by the following statement of Gopāla-tāpanī Upaniṣad
(1.5):
taṁ pīṭha-sthaṁ ye tu yajanti dhīrās
teṣāṁ sukhaṁ śāśvataṁ netareṣām
"The saintly devotees who worship the Supreme Personality of Godhead in the
spiritual world attain eternal transcendental bliss. Except for them no others can
attain this eternal bliss."
This uselessness of the temporary benefits obtained by following the material
piety of the karma-kāṇḍa section of the Vedas will be described in the third chapter
of this Vedānta-sūtra.
This may be summed up by saying: One who has studied the Vedas, Upavedas,
and Upaniṣads, understood them, associated with a self-realized soul, and in this
way understood the difference between the temporary and the eternal, who has
lost all attraction for the temporary and chosen the eternal, becomes a student of
the four chapters of Vedānta-sūtra.
It cannot be said that simply by completely studying and understanding the
karma-kāṇḍa section of the Vedas one will naturally take up the study of Vedānta-
sūtra. They who have studied karma-kāṇḍa but not associated with saintly
devotees do not become eager to understand Brahman. On the other hand, they
who have not studied karma-kāṇḍa, but who have become purified by association
with saintly devotees, naturally become attracted to understand Brahman.
Neither can it be said that simply by understanding the difference between the
temporary and the eternal, and simply by attaining the four qualities of saintly
persons, one will become attracted to understand Brahman. These things are not
enough. However, if one attains the association of a self-realized soul and follows
his instructions, then these ordinarily difficult-to-attain qualifications are
automatically attained at once.
Three kinds of persons inquire into the nature of Brahman: 1. Sa-niṣṭha (they
who faithfully perform their duties); 2. Pariniṣṭha (they who act philantropically
for the benefit of all living entities); and 3. Nirapek\sa (they who are rapt in
meditation and aloof from the activities of this world). According to their own
respective abilities all these persons understand the nature of Brahman. They
become more and more purified, and they eventually attain the association of
Brahman.
At this point someone may raise the following objection: Is it not so that the
words oṁ and atha are auspicious sounds that sprang from Lord Brahmā's throat in
ancient times? Is it not also so that these words are traditionally used at the

यहाँ प्रस्तुत पृष्ठ का शुद्ध एवं प्रामाणिक देवनागरी रूपान्तरण (वेदान्त-भाष्य, पूर्वपक्ष, सिद्धान्त, उपनिषद्-श्रुति, सूत्र एवं सुस्पष्ट हिन्दी-अनुवाद सहित) पंक्ति-दर-पंक्ति दिया गया है:

ग्रन्थारम्भे मङ्गलार्थं विघ्नोपशमनार्थं च प्रयुक्तः? अत एवास्मिन् सूत्रे 'अथ'-शब्दस्य न "आनन्तर्यम्" अर्थः, अपि तु केवलं मङ्गलवाचकत्वमेव, न त्वन्योऽर्थः।
अत्रोच्यते—नैतद्युक्तम्। वेदान्तसूत्रकर्त्ता भगवान् बादरायणो व्यासः साक्षात्परमेश्वरस्यावतारः,
अतस्तस्य न मङ्गलाचरणस्य विघ्नविनाशस्य वा कश्चिदपि प्रयोजनमस्ति। व्यासदेवस्य साक्षात्परमेश्वरत्वं स्मृतिशास्त्रवचनेनापि समर्थितम्—
कृष्णद्वैपायनं व्यासं विद्धि नारायणं प्रभुम्।
अर्थात्—"भगवान् कृष्णद्वैपायन व्यास को साक्षात् परमप्रभु श्रीनारायण ही जानिए।"
तथापि प्राकृता लोका मङ्गलार्थमेव वेदान्तसूत्रे 'अथ' शब्दं प्रयुक्तं मन्येरन्, यथा मङ्गलार्थं शङ्खध्वनिः क्रियते। तस्माद् अस्माभिः पूर्वमेव प्रतिपादितं यत् साधनचतुष्टयसम्पत्त्यनन्तरं ब्रह्मानुसन्धाने जिज्ञासा जायते।
अत्र पूर्वपक्षी पुनः प्रत्यवतिष्ठते—'भूमा' अथवा 'ब्रह्म' शब्दः जीवात्मानमपि प्रतिपादयितुं शक्नोति, न केवलं परं ब्रह्मैव। एतद् हि छान्दोग्योपनिषदि स्पष्टम्।
अपि च शब्दकोशव्याख्यानानुसारम्—"ब्रह्म" शब्दस्य अर्थः—यद् बृहत्त्वगुणयुक्तम्, ब्राह्मणजातिः, जीवात्मा तथा पद्मविष्टरो ब्रह्मा चेति विधीयते।
तस्यास्य पूर्वपक्षस्याक्षेपनिरासार्थं श्रुतिप्रमाणं प्रदर्श्यते—
भृगुर्वै वारुणिः वरुणं पितरमुपससार अधीहि भगवो ब्रह्मेति... यतो वा इमानि भूतानि जायन्ते येन जातानि जीवन्ति यत् प्रयन्त्यभिसंविशन्ति तद् ब्रह्म तद् विजिज्ञासस्व॥ (तैत्तिरीयोपनिषद् ३.१)
अर्थात्—"वरुणपुत्र भृगु ने अपने पिता वरुण के समीप जाकर निवेदन किया: 'हे भगवन्! मुझे ब्रह्म की शिक्षा दीजिए।' पिता ने कहा: 'जिससे ये समस्त भूत-प्राणी उत्पन्न होते हैं, उत्पन्न होकर जिसके द्वारा जीवन धारण करते हैं और प्रलयकाल में जिसमें विलीन होते हैं—वही ब्रह्म है; उसी को जानने की इच्छा करो।'"
अत्र कश्चित् संशयी भवेत्—"अस्मिन् वेदान्तसूत्रे 'ब्रह्म' शब्दः जीवात्मानं प्रतिपादयति अथवा परमपुरुषं परमेश्वरम्?"
पूर्वपक्षी हि स्वीयपक्षपोषणार्थं 'ब्रह्म' शब्दस्य जीवात्मवाचकत्वं प्रदर्शयितुं तैत्तिरीयोपनिषदः (२.५) वचनमुदाहरति—