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

names of Lord Śiva, pradhāna, and jīva.
Siddhānta: The conclusion follows.
Sūtra 28
etena sarve vyākhyātā vyākhyātāḥ
etena -in this way; sarve -all; vyākhyātāḥ -explained; vyākhyātāḥ-explained.
All (words in the scriptures) should be interpreted to agree with the
explanation (that the Supreme Brahman is the original cause).
Purport by Śrīla Baladeva Vidyābhūṣaṇa
In this sūtra the word etena means "according to the explanations already
given," sarve means "Hara and the other names," and vyākhyātāḥ means "should
be understood to be names of the Supreme Brahman because all names are
originally names of the Supreme Brahman."
The Bhālvaveya-śruti explains:
nāmāni viśvāni na santi loke
yad āvirāsīt puruṣasya sarvam
nāmāni sarvāṇi yam āviśanti
taṁ vai viṣṇuṁ paramam udāharanti
"The names of this world are not different from Him. All names in this world
are names of the Supreme Personality of Godhead. All names refer to Him, Lord
Viṣṇu, whom the wise declare is the Supreme Personality of Godhead."
Vaiśampāyana Muni explains that all these names are names of Lord Kṛṣṇa. The
Skanda Purāṇa also explains:
śrī-nārāyaṇādīni nāmāni vinānyāni rudrādibhyo harir dattavān
"Except for Nārāyaṇa and some other names, Lord Hari gave away His names to
Lord Śiva and the other demigods."
This is the rule that should be followed: When the ordinary sense of these
names does not contradict the essential teaching of the Vedas, the ordinary
meaning should be accepted. When the ordinary sense of these names does
contradict the teaching of the Vedas, these names should be understood to be
names of Lord Viṣṇu.