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

this world with an aim to enjoy and one may figuratively say that by knowing the
jīva one knows everything for one then knows the world around him meant for his
enjoyment. One may again object, “This passage canot refer to the jīva because the
text says amṛtatvasya tu nāśāsti vittena (By knowing Him one becomes immortal).
Because it is only by knowing the Paramātmā that one becomes immortal, how can
this passage refer to the jīva?" This objection is also not valid because by
understanding that the jīva is by nature different from matter one may also attain
immortality. In the same way all descriptions in this passage that seem to refer to
Brahman should be understood to refer to the jīva. In this way this entire passage
describes the jīva. In this way it should be understood that the material nature,
which is under the control of the jīva, is the original cause of the world.
Siddhānta: In this matter:
Sūtra 19
vākyānvayāt
vākya-statement; anvayāt-because of the connection.
The context of this passage proves that Brahman is the object of discussion.
Purport by Śrīla Baladeva Vidyābhūṣaṇa
In this passage the Paramātmā, and not the jīva of the Kapila-tantra, is
described. Why? Because in the context of the whole passage, including what
precedes and follows this quote, that is the appropriate interpretation.
Three sages also confirm this interpretation:
Sūtra 20
pratijñā-siddher liṅgam āśmarathyaḥ
pratijñā-of the promise; siddher -of the fulfillment; liṅgam -the mark;
āśmarathyaḥ-Aśmarathya.
Āśmarthya (maintains that the Self here is Paramātmā because only in that way)
is the promise (that by knowledge of the Self everything is known) fulfilled.