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

The statement ayam ātmā brahma (the self is Brahman) simply means that the
jīva has a small portion of Brahman's qualities. The phrase brahmaiva san
brahmāpyeti (Becoming Brahman, he attains Brahman) should be understood to
mean that the jīva, by attaining a portion of eight of Brahman's qualities, becomes
like Brahman. Because the śruti-śāstra says paramaṁ sāmyam upaiti (He becomes
like Brahman), and because of the previous explanation of brahmaiva san
brahmāpyeti, therefore the nature of Brahman is different from that of the liberated
jīva.
In this proof that Brahman is different form the jīva in either conditioned or
liberated states of existence, that the "sky" from which all names and forms have
come is the Supreme Personality of Godhead and not the liberated jīva, is also
proved. Any doubt that may have remained in spite of the statements of the sūtras
netaro 'nupapatteḥ (1.1.16) and bheda-vyapadeśāc ca (1.1.17) is dispelled by this
proof that even at the time of liberation the jīva remains different from Brahman.
Therefore there is no fault in the explanations given for these two (1.1.16 and
1.1.17) sūtras.
Pāda 4
Adhikaraṇa 1
The Word "Avyakta" in Kaṭha Upaniṣad 1.3.11 Refers to the Subtle Body and
Not to Pradhāna
Introduction by Śrīla Baladeva Vidyābhūṣaṇa
Invocation
tamaḥ saṅkhya-ghanodīrṇa-
vidīrṇaṁ yasya go-gaṇaiḥ
taṁ saṁvid-bhūṣaṇaṁ kṛṣṇa-
pūṣaṇaṁ samupāsmahe
Let us offer our respectful obeisances to the Kṛṣṇa-sun, which is decorated with
transcendental knowledge, and which with its effulgence dispels the deep darkness
of Saṅkhya.