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

vādī bhavati (He who sees prāṇa, meditates on prāṇa, and understands prāṇa
becomes a true knower of things), and then after saying that the knower of prāṇa
becomes a true knower of things, the Upaniṣad then says (7.16.1) eṣa tu vā
ativadati yaḥ satyenātivadati (He who knows the Supreme Personality of Godhead
is in reality the true knower of things). The word tu (but) here ends the discussion
of prāṇa. Then the greatest ativādī (wise man) is described as he who knows the
satya, which here means "Lord Viṣṇu." In this way the Upaniṣad explains that the
Bhūmā is both different from and superior to prāṇa. Because in this way the
Bhūmā is declared to be superior to prāṇa, prāṇa cannot be identical with the
Bhūmā.
The Bhūmā is here taught to be superior to the series beginning with name and
culminating in prāṇa and therefore it is clearly seen to be different from speech
and the other items in this series. In this way the Bhūmā is taught to be superior to
prāṇa.
The word satya is famous as a name for the Supreme Personality of Godhead,
Lord Viṣṇu. The scriptures use the word satya in this way. For example, the
Taittirīya Upaniṣad (2.1.2) says satyaṁ jñānam anantam (the unlimited Supreme
Personality of Godhead is full of transcendental knowledge) and the Śrīmad-
Bhāgavatam (1.1.1) says satyaṁ paraṁ dhīmahi (I meditate on the Supreme
Personality of Godhead). The word satyena is in the instrumental case to show in
the sense of "because." The meaning here is that one becomes an ativādī (wise
man) because of the satya, the Supreme Personality of Godhead. The person who
meditates on prāṇa is called an ativādī (wise man) because he is wise in
comparison to they who meditate on the series of objects mentioned previously,
beginning with prāṇa and culminating in hope. But he who meditates on Lord
Viṣṇu is superior to the person who meditates on prāṇa. Therefore he who
meditates on Lord Viṣṇu is the real, the best ativādī (wise man).
For this reason the student asks (Chāndogya Upaniṣad (7.16.1) so 'haṁ
bhagavaḥ satyenātivadāni (my lord, I will become a man wise with knowledge of
the Supreme Personality of Godhead). The guru then answers satyaṁ tv eva
vijijñāsitavyam (one must yearn to understand the Supreme Personality of
Godhead).
The objection that because after the description of the ativādī wise with
knowledge of prāṇa there are no further questions and answers, therefore the
subject of prāṇa continues into the next sentence, is not a valid objection.
Moreover, (it may be said,) because there are no questions after the description of
prāṇa, (therefore prāṇa is the highest). In describing the series of inanimate
elements, beginning with name and culminating in hope, the guru did not say that
the knower of any of these was an ativādī (wise man). However, when he
described prāṇa, which here means the jīva, he did say that the knower of prāṇa is
an ativādī. The student then assumes that prāṇa is the highest. That is why he asks
no further question. The guru, however, not accepting prāṇa as the highest,
proceeds to explain that Lord Viṣṇu is higher than prāṇa. The student, however,
now taught that Lord Viṣṇu is the highest, becomes eager to know how to
meditate on Him, and asks so 'haṁ bhagavaḥ satyenātivadāni (my lord, I will
become a man wise with knowledge of the Supreme Personality of Godhead).
The opponent may say, "What is referred to here is the jīva, who is the
companion of prāṇa (life-breath), and who is referred to in the beginning of this