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

passage as ātmā."
The reply is: No. Here the word ātmā primarily means the Supreme Personality
of Godhead because to interpret the word otherwise would contradict the
statement at the beginning of the passage (7.26.1) ātmanaḥ prāṇaḥ (from the ātmā
prāṇa is manifested). This view of the opponent contradicts the statement (7.24.1)
yatra nānyat paśyati nānyac chṛṇoti nānyad vijānāti sa bhūmā. (When one attains
Him one sees nothing else, hears nothing else, and knows nothing else. That is
Bhūmā). This description of the perception of Bhūmā clearly refutes any idea that
the word Bhūmā could mean anything other than the Supreme Personality of
Godhead. The scriptures say sauṣuptikam sukham alpam (the happiness of deep
sleep is very slight), and therefore to say that the word Bhūmā here means "the jīva
who is soundly sleeping" is simply laughable. For all these reasons, therefore, the
Bhūmā described here is Lord Viṣṇu.
Sūtra 9
dharmopapatteś ca
dharma-qualities; upapatteḥ-because of the appropriateness; ca-and.
And also because the qualities described here can be ascribed to the Supreme
Personality of Godhead only.
Purport by Śrīla Baladeva Vidyābhūṣaṇa
The qualities ascribed here to the Bhūmā are suitable only for the Supreme
Personality of Godhead, Lord Viṣṇu, and not for anyone else. The Upaniṣad says
(7.24.1) yo vai bhūmā tad amṛtam (The Bhūmā is the eternal). This describes the
eternalness that is a natural feature of the Supreme. The Upaniṣad also says sa
bhagavaḥ kasmin pratiṣṭhita iti sve mahimni (Where does the Supreme Personality
of Godhead stay? He stays in His own glory). This explains that the Supreme
Personality of Godhead does not depend on anyone. The scriptures also say sa
evādhastāt (The Supreme Person is above, below, in front, behind, to the left and
to the right). This shows that the Lord is the ultimate shelter of everyone and
everything. The scriptures say (Chāndogya Upaniṣad 7.26.1) ātmanaḥ prāṇaḥ
(From the Supreme Personality of Godhead the life-force is manifested). This
shows that the Supreme Personality of Godhead is the original cause of all causes.
These are some of the qualities of the Supreme described in the Vedic literatures.