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

Sūtra 7
mahadvac ca
mahat-the mahat; vat -like; ca-also.
This usage is like the usage of the word "mahat".
Purport by Śrīla Baladeva Vidyābhūṣaṇa
Because the word mahān in the phrase buddher ātmā mahān paraḥ (The Great
Self is higher than the intelligence.) is never taken to mean the mahat-tattva
(material nature) of the saṅkhya theory, in the same way the avyakta
(unmanifested) mentioned here to be higher than this mahat should not be taken
to mean the pradhāna of saṅkhya.
Adhikaraṇa 2
The "Ajā" of Śvetāśvatara Upaniṣad 4.5 Does Not Mean Pradhāna
Introduction by Śrīla Baladeva Vidyābhūṣaṇa
Now another smārta theory is refuted. The following is quoted from the
Śvetāśvatara Upaniṣad (4.5):
ajām ekāṁ lohita-śukla-kṛṣṇāṁ
bahvīḥ prajāḥ sṛjamānāṁ sarūpāḥ
ajo hy eko juṣamāṇo 'nuśete
jahaty enāṁ bhukta-bhogām ajo 'nyaḥ
"A certain unborn male serves the red, white, and black unborn female that
creates the many living entities and their forms, while another another unborn
male abandons her as she enjoys pleasures."