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

Godhead is separate from the individual spirit soul (jīva) is thus completely
untenable. The text (sa aikṣata) that explains that the creator thinks is thus very
appropriate if it is understood that the original cause, the controller of the material
energy that creates this world, is in fact the individual soul (jīva).
Siddhānta: In response to this:
Sūtra 16
jagad-vācitvāt
jagat-the world; vācitvāt-because of the word.
(The word Brahman here means the Supreme Personality of Godhead, because
the word "karma" here should be understood) to mean "jagat" (creation).
Purport by Śrīla Baladeva Vidyābhūṣaṇa
The word Brahman here does not mean the kṣetrajña (individual spiritual soul)
described in the tantras, but rather it means the Supreme Personality of Godhead,
who is known by study of Vedānta. Why? Because of the use of the word jagat.
Because it is accompanied by the word jagat, the word karma in this passage means
"the material world composed of a mixture of matter and spirit." Because He is the
original creator, this karma (material world) may be understood to be His property
(yasya karma). The truth is this: the word karma, which is derived from the verb
kṛ (to do, create) here means “creation". When this interpretation is accepted the
actual meaning of the word here is understood. This interpretation refutes the
mistaken idea that the individual spirit soul (jīva) is the original creator. Even the
Kapila-tantra does not accept the individual living entity as the original creator.
One also cannot say that by adhyāsa (association) the individual living entity may
be considered the creator of the material world, for all the scriptures maintain that
the spirit soul is always aloof from matter. For these reasons it is the Supreme
Personality of Godhead who is the original creator of the material world. It cannot
be that King Ajātaśatru speaks lies in this passage. Rejecting Bālāki's teaching that
the sixteen puruṣas (persons) are Brahman, Ajātaśatru promises, "I will tell you
about Brahman." If Ajātaśatru then teaches that the jīvas (individual spirit souls)
are Brahman then his teaching is no different than Bālākī's, and he is dishonest to
reject Bālāki's instruction as untrue, and then teach the same instruction as the
truth. In this way the meaning of this passage is understood. "You have described
these puruṣas (persons) as Brahman, but I will tell you of someone who is the
creator of all of them," is the gist of Ajātaśatru's statement. In this way it should be
understood that the Supreme Personality of Godhead is the original cause and the
entire material world is His creation.