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

then vanish into them) he describes the non-devotees who do not worship the
Lord, who mistake the external material body for the self, who at the time of death
remain in the cycle of repeated birth and death, and for whom the Supreme Lord
remains invisible, hidden within the material elements.
The words na pretya saṁjñāsti (After death he becomes free of the world of
names) describe the devotee when he leaves the material body and attains
liberation. At that time the liberated devotee becomes aware of his real spiritual
identity. He then considers all material designations to be the same and he no
longer thinks of himself as a human being, demigod, or any other kind of material
being.
The words yatra hi dvaitam iva bhavati tad itara itaraṁ paśyati tad itara itaraṁ
jighrati tad itara itaraṁ rasayate tad itara itaraṁ abhivadati tad itara itaraṁ śṛṇoti
tad itara itaraṁ manute tad itara itaraṁ spṛśati tad itara itaraṁ vijānāti yatra tv
asya sarvam ātmaivābhūt tat tena kaṁ paśyet tat tena kaṁ jighret tat kena kaṁ
rasayet tat kena kam abhivadet tat kena kaṁ śṛṇuyāt tat kena kaṁ manvīta tata
tena kaṁ spṛśet tat tena kaṁ vijānīyāt (Where there is duality one sees another,
smells another, tastes another, offers respect to another, hears another, thinks of
another, touches another, and is aware of another. But for one for whom the
Supreme Self is everything how can he see another? How can he smell another?
Hopw can he taste another? How can he offer respect to another? How can he hear
another? How can he think of another? How can he touch another? How can he be
aware of another?) explain how the liberated jīva takes shelter of the the
Paramātmā.
The words yenedaṁ sarvaṁ vijānāti taṁ kena vijānīyāt (How can a person,
even if he understands the entire world, understand Him?) teach that it is very
difficult to understand the Supreme Lord.
The words vijñātāram are kena vijānīyāt (How can one understand the Supreme
Knower?) mean "How can one understand the all-knowing Supreme Personality of
Godhead without first worshiping Him and attaining His mercy? There is no other
way than this." In this way the worship of the Supreme Personality of Godhead is
described as the actual means of liberation. The speaker of the Upaniṣad concludes
by declaring that actual liberation is the same as attaining the Paramātmā.
From all this it may be understood that this passage of the Bṛhad-āraṇyaka
Upaniṣad describes the Paramātmā and not the puruṣa as described in the Kapila-
tantra, or the material nature controlled by the puruṣa.
Adhikaraṇa 7
Brahman is Both Primary and Secondary Cause
Introduction by Śrīla Baladeva Vidyābhūṣaṇa
Viṣaya: Now that he has refuted the atheistic pradhāna theory, he will refute
some theistic theories and prove that all scriptural descriptions of the cause of the