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

should be sought. That sky should be asked about."
Saṁśaya: What is the small sky here in the lotus of the heart? Is it the element
sky, the jīva, or Lord Viṣṇu?
Pūrvapakṣa: Because the word ākāśa generally means the element sky it must
also have that same meaning here. Or, because the jīva is very small and also the
master of the city of the body, it may mean the jīva.
Siddhānta: The conclusion follows.
Sūtra 14
dahara uttarebhyaḥ
daharaḥ-the small; uttarebhyaḥ-because of the descriptions that follow.
The small sky here is the Supreme Personality of Godhead because of the
description given in the remainder of the text.
Purport by Śrīla Baladeva Vidyābhūṣaṇa
The small sky here is Lord Viṣṇu. Why? The sūtra says uttarebhyaḥ, which
means "because of the description given in the remainder of the text." The
descriptions used here to describe the small sky, such as "as great as the sky,"
"maintaining everything," and "free from all sin," cannot be used to describe either
the element sky or the jīva soul. The "great city" described in this Upaniṣad is the
body of the devotee. The "lotus" is the heart in the body. The "palace" is the abode
of the Supreme Personality of Godhead. The word "small sky" is the Supreme
Personality of Godhead, who should be meditated upon and sought after, and who
possesses a host of transcendental qualities, including being always free of all sin.
The passage should be interpreted in this way. Therefore the small sky here is Lord
Viṣṇu. Then he says-
Sūtra 15
gati-śabdābhyāṁ tathā hi dṛṣṭaṁ liṅgaṁ ca
gati-because of going; śabdābhyām-and because of a certain word; tathā hi-
furthermore; dṛṣṭam-seen; liṅgam-hinted; ca-and.