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

maruts, and sādhyas, all headed by their leaders, gaze at the honey of the sun and
become happy. That is said here. The sun is here called honey because it is the
abode of a certain sweetness one becomes eligible for by performing certain
religious works described in the Rg Veda and one attains by entering through the
doorway of the sun's rays. In other places in the scriptures it is said that the devas
can perform these meditations. In this matter he now explains the opinions of
others.
Sūtra 31
madhv-ādiṣv asambhavād anadhikāraṁ jaiminiḥ
madhu-ādiṣu-in madhu-vidyā and other Vedic meditations; asambhavāt-
because of impossibility; anadhikāram-qualification; jaiminiḥ-Jaimini.
Jaimini says the devas do not engage in madhu-vidyā and other forms of Vedic
meditation because it is not possible for them to do so.
Purport by Śrīla Baladeva Vidyābhūṣaṇa
Jaimini Muni thinks that the devas are not qualified to engage in madhu-vidyā
and other forms of Vedic meditation. Why? The sūtra says asambhavāt (because it
is not possible for them to do so). The object of worship cannot also be the
worshiper. It is not possible for one person to be both. Furthermore, because the
devas do not aspire to attain the result of madhu-vidyā meditation, namely to
become vasus or exalted devas, because they already are vasus and devas.
Sūtra 32
jyotiṣi bhāvāc ca
jyotiṣi-in the splendor; bhāvāt-because of existence; ca-and.
And because the devas do meditate on the effulgent Supreme Personality of
Godhead.
Purport by Śrīla Baladeva Vidyābhūṣaṇa