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

potencies are supremely subtle and fine. That is the proper understanding of the
word asat in this context.
The Bṛhad-āraṇyaka Upaniṣad (1.4.7) explains:
tad vaidaṁ tarhy avyākṛtam āsīt tan-nāma-rūpābhyāṁ vyākriyata
"In the beginning was the avyākṛta. From it all the names and forms have
come."
The word avyākṛta should be understood to mean Brahman. In the words sa eṣa
iha praviṣṭaḥ (Then He entered within) that immediately follow it becomes clear
that the avyākṛta that becomes manifested by name and form is the powerful
Supreme Brahman who appears by His own wish. Any conclusion other than this
would oppose the clear teachings of Vedānta-sūtra and the general conclusions of
all the śruti-śāstras. For these reasons it is therefore confirmed that the Supreme
Brahman is the actual cause of the material universes.
Adhikaraṇa 5
The "Puruṣa" of the Kauṣītaki Upaniṣad Is Brahman
Introduction by Śrīla Baladeva Vidyābhūṣaṇa
In the next passage the author of the sūtras) again refutes the saṅkhya theory.
In the Kauṣītakī Upaniṣad 4.18 Bālākī Vipra promises “I shall tell you about
Brahman," and proceeds to describe 16 puruṣas, beginning with the sun-god, as
Brahman. King Ajātaśatru then rejects these instructions and says: “O Bālākī, the
person who is the creator of these 16 puruṣas, the person engaged in this karma is
the actual Brahman."
Saṁśaya: At this point the doubt may be raised: "Is the superintendent of
matter, the enjoyer described in the sankhya texts, or is the Supreme Personality of
Godhead, Lord Viṣṇu, to be understood as the Brahman mentioned here?
Pūrvapakṣa: Someone may object: Because the use of the word karma here
identifies this Brahman with the experiencing the results of good and bad work,
because it the next passage this Brahman is described as sometimes sleeping (tau
ha suptaṁ puruṣam ājagmatuḥ, and because in the passage after that this Brahman
is described as an enjoyer (tad yathā śreṣṭhī svair bhuṅkte), it should be
understood that the Brahman here is the jīva (individual spirit soul) described in
the tantras. The use of the word prāṇa (life-breath) here also confirms that the
Brahman described here is the living individual soul. This Brahman (the jīva),
which is different from matter, should thus be understood as the original cause of
the many enjoyerpuruṣas and the original cause of their sinless activities as well. In
this way it has been proven that the Brahman described in this passage is the
individual spirit soul (jīva). The theory that there is a Supreme Personality of