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

Sūtra 43
paty-ādi-śabdebhyaḥ
pati-Lord; ādi-beginning with; śabdebhyaḥ-because of the words.
Because of the use of Pati (Lord) and other words.
Purport by Śrīla Baladeva Vidyābhūṣaṇa
In the same Bṛhad-āraṇyaka Upaniṣad, a little afterwards, the word "pati" and
other similar words are used in these words (Bṛhad-āraṇyaka Upaniṣad 4.4.22):
sa vā ayam ātmā sarvasya vaśī sarvasyeṣāṇaḥ sarvasyādhipatiḥ sarvam idam
praśāsti yad idaṁ kiñca sa na sādhunā karmaṇā bhūyān nātra vāsādhunā kanīyān
eṣa bhūtādhipatir eṣa lokeśvara eṣa loka-pālaḥ sa setur vidharaṇa eṣāṁ lokānām
asambhedāya
"He is the Self, the dominator over all, the controller of all, the king of all. He
rules over all. He is not made greater by pious work, nor lesser by impious work.
He is the king of all that is. He is the master of the worlds. He is the protector of
the worlds. He is the boundary so the worlds will not break apart."
From this is may be understood that Brahman, or the Supreme Personality of
Godhead, is different from the liberated jīva. Because it cannot be said that the
liberated jīva has dominion over all or control over all, and because sūtra 4.4.17
will say jagad-vyāpāra-varjyam (The liberated jīva has not the power to create the
universes), the idea the Brahman and the liberated jīva are identical is refuted.
This idea is also refuted by the Taittirīya Upaniṣad, where it is said of Brahman:
antaḥ praviṣṭaḥ śastā janānām
"He is the controller in the living entities hearts."
Neither can it be said that the difference between them is only because of the
jīva's identification with a material body, because the śruti-śāstra explains that the
difference between them is present even after the jīva is liberated. In the
aṁśādhikaraṇa of this book (2.3.41) I will refute the identification of jīva and
Brahman in more detail.