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

Sūtra 42
suṣupty-utkrāntyor bhedena
suṣupti-in dreamless sleep; utkrāntyor-and in death; bhedena-because of the
difference.
Because the difference is present in both death and dreamless sleep.
Purport by Śrīla Baladeva Vidyābhūṣaṇa
The word vyapadeśāt (because of the description), which was used in the
previous sūtra, should be understood in this sūtra also. In the previously quoted
passages it is not possible to dreaw the understanding that the liberated jīva is
actually Brahman. Why? Because it is clearly explained that in the states of
dreamless sleep and death the jīva and Brahman are different. The difference in
dreamless sleep is described in these words (Bṛhad-āraṇyaka Upaniṣad 4.3.12):
prājñenātmanā sampariṣvakto na bāhyaṁ kiñcana veda nāntaram
"Embraced by the omniscient Self, he knows nothing else, either without or
within."
The difference in death is described in these words from the same passage:
prājñenātmanā anvārūḍha utsarjan yāti
"Mounted by the omniscient Self, and groaning, he leaves."
The word utsarjan here means groaning. It is not possible that the jīva, who
knows hardly anything, can be the omniscient Self by whom he is mounted.
Because the jīva is not omniscient it is also not possible that the omniscient Slef
here is another jīva.
If it is said "Because in these conditions the jīva is still influenced by material
designations, your point is not proved," then the author replies: