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

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: