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

(because of the words in the text). The Upaniṣad text referred to here is īśāno
bhūta-bhavyaysa (He is the master of the past and future). It is not possible for the
jīva, who is controlled by his karma, to possess this power.
Now it may be asked: How is it possible for the all-pervading Supreme
Personality of Godhead to become limited to this very small form?
To answer this question he says:
Sūtra 25
hṛdy upekṣayā tu manuṣyādhikāratvāt
hṛdi-in the heart; upekṣayā-with relation; tu-indeed; manuṣya-of human beings;
adhikāratvāt-because of the qualification.
This is so because the Supreme Personality of Godhead indeed appears in the
hearts of men.
Purport by Śrīla Baladeva Vidyābhūṣaṇa
The word tu (indeed) is used here for emphasis. The all-pervading Supreme
Personality of Godhead becomes the size of a thumb because He is meditated on as
being the size of thumb within the heart. Another interpretation is that because He
appears, by His inconceivable potency, in such a small form in the heart He is
meditated on in that way, as has been already described.
"Because the different species have bodies of different sizes and hearts of
different sizes it is not possible that the Lord can appear in all of them in this
size." If this objection is raised, to answer it he says mānuṣyādhikāratvāt (the
Supreme Personality of Godhead appears in the hearts of men). Although the
scriptures do not specify, he (Vyāsa) singles out human beings. He does this
because it is human beings who are able to meditate and therefore the
measurement is given here according to the human body. For this reason there is
no contradiction here. In the same way in the hearts of elephants, horses, and all
other creatures the Supreme Personality of Godhead appears in a form the size of
the thumb of each creature. In this way there is no contradiction. It is not possible
for the jīva, however, to be present within the heart in a form the size of a thumb
because the original form of the jīva is atomic in size, as explained in the
Śvetāśvatara Upaniṣad (5.9) in the words bālāgra-śata-bhāgasya (When the upper
point of a hair is divided into one hundred parts and again each of such parts is
further divided into one hundred parts, each such part is the measurement of the
dimension of the jīva soul). For all these reasons, therefore, the person the size of a