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

Because, according to the statement of the Prajāpati, the jīva, who only
manifests the eight qualities when engaged in spiritual activities, merely resembles
in some respects the "small sky," who manifests the eight qualities eternally, the
"small sky" must be different from the jīva. Previously the original form of the jīva
is covered by illusion, and then afterwards, by worshiping the Supreme Personality
of Godhead, the illusion becomes broken and the jīva, manifesting these eight
qualities, becomes equal, in some respects, to the Supreme Personality of
Godhead. In this way, as explained by the Prajāpati, the jīva resembles, in some
respects, the "small sky." The sentence pavanam anuharate hanūmān (Hanuman
resembles the wind) shows the difference between the resembled object and the
thing that resembles it. That the liberated jīva resembles the Supreme Personality
of Godhead may also be seen in the following words from Muṇḍaka Upaniṣad
(3.1.3): nirañjanaḥ paramaṁ sāmyam upaiti (the liberated jīva resembles the
Supreme Personality of Godhead).
Sūtra 23
api smaryate
api-and; smaryate-described in the smṛti-śāstra.
This is also described in the smṛti-śāstra.
Purport by Śrīla Baladeva Vidyābhūṣaṇa
In the Bhagavad-gītā (14.2) the Supreme Personality of Godhead, Lord Kṛṣṇa,
also explains:
idaṁ jñānam upāśritya
mama sādharmyam āgatāḥ
sarge 'pi nopajāyante
pralaye na vyathanti ca
"By becoming fixed in this knowledge, one can attain to the transcendental
nature like My own. Once established, one is not born at the time of creation or
disturbed at the time of dissolution."*
In this way the smṛti-śāstra explains that the liberated jīvas attain a nature like
that of the Supreme Personality of Godhead. For these reasons the "small sky" is