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

entities to liberation just as milk brings nourishment to a calf. The word ātmā in
this passage may refer to pradhāna either because pradhāna brings happiness to
the living entities or because it is all-pervading. Then again the words in this
passage may refer to the jīva because the jīva is the enjoyer of the the things in this
world and because the j.īva possesses the mind and the breath mentioned in this
passage.
Siddhānat: Now he speaks the conclusion.
Sūtra 1
dyu-bhv-ādy-āyatanaṁ sva-śabdāt
dyu-of heaven; bhv-and earth; ādi-beginning with; āyatanam-the abode; sva-
own; śabdāt-because of the word.
The description "the abode of heaven, earth, and other things," refers to the
Supreme Personality of Godhead because the words in this passage specifically
describe Him.
Purport by Śrīla Baladeva Vidyābhūṣaṇa
The word "the abode of heaven" here refers to the Supreme Personality of
Godhead. Why? The sūtra says sva-śabdāt (because the words in this passage
specifically describe Him). The Supreme Personality of Godhead is referred to here
because the word amṛtasya setuḥ (the shore of the eternal) can refer to Him alone
and no one else. Because it comes from the verb sinoti, which means "to bind," the
phrase amṛtasya setuḥ means "He who enables one to attain the eternal." Or the
word setuḥ here may mean "like a bridge." As a bridge enables on to cross to the
other side of rivers and other bodies of water, in the same way this bridge enables
one to attain the liberation that lies on the other shore of the cycle of repeated
birth and death. That is the meaning of this word. In this matter the Śvetāśvatara
Upaniṣad (3.8 and 6.15) says tam eva viditvāti mṛtyum eti (One can overcome the
path of birth and death only by understanding the Supreme Personality of
Godhead).
Next he says:
Sūtra 2
muktopasṛpya vyapadeśāt