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

warp and woof, in the eternal). the word akṣara must refer to the Supreme
Personality of Godhead because it is here described as the resting place of all the
elements, which culminate in sky.
The objection may be raised: "Akṣara here may refer to pradhāna because
pradhāna is the origin of all the changes of this world. Akṣara may also refer to the
jīva because the jīva is the resting place of all inanimate objects that come within
its perception."
If these objections are raised, he then says:
Sūtra 11
sā ca praśāsanāt
sā-that; ca-and; praśāsanāt-because of the command.
"Akṣara" here must refer to the Supreme Personality of Godhead because the
text says that everything is supported by His command.
Purport by Śrīla Baladeva Vidyābhūṣaṇa
In the previous sūtra the Supreme Personality of Godhead is described as the
resting place of all the elements, beginning with the grossest and culminating in
sky. Why is this? The sūtra says praśāsanāt (because the text says that everything
is supported by His command). The Bṛhad-āraṇyaka Upaniṣad (3.8.9) says etasya
vā akṣarasya praśāsane gārgi dyāvā-pṛthivī vidhṛte tiṣṭhataḥ. etasya vā akṣarasya
praśāsane gārgi sūryā-candramasau vidhṛtau tiṣṭhataḥ (By the command of the
eternal, O Gārgi, heaven and earth are manifest. By the command of the eternal, O
Gārgi, the sun and moon are manifest). Because these words describe the order of
the eternal, the eternal should be understood to be the Supreme Personality of
Godhead. Neither the inanimate, unconscious pradhāna, nor the conditioned or
liberated jīva can create everything simply by their command.
Sūtra 12
anya-bhāva-vyāvṛtteś ca
anya-another; bhāva-nature; vyāvṛtteḥ-because of the exclusion; ca-also.