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

basis.
Siddhānta---To this argument he replies---
Sūtra 1
smṛty-anavakāśa-doṣa-prasaṅga iti cen nānya-smṛty- anavakāśa-doṣa-prasaṅgāt
If someone objects that the Vedānta philosophy should not be accepted because it
contradicts the Kapila-smṛti, then I say: No. The Kapila-smṛti should not be
accepted because it contradicts the other smṛti-śāstras.
Purport By Śrīla Baladeva Vidyābhūṣaṇa
The word anavakāśa in this sūtra means "without any proper place." This
means "useless and irrelevant." the sūtra says: If someone says "When interpreted
literally, the Vedānta texts seem to denounce the Saṅkhya-smṛti as untrue. This is
a great mistake. For this reason the Vedānta texts should be interpreted
metaphorically (so not to contradict the saṅkhya- smṛti)," then I say no. Why?
The sūtra says: anya-smṛty- anavakāśa-doṣa-prasaṅgāt (The Kapila-smṛti should
not be accepted because it contradicts the other smṛti-śāstras). To reject the Manu-
smṛti and the other smṛtis that follow the Vedānta philosophy and declare the
Supreme Personality of Godhead to be the sole original cause of all causes is a
great mistake. In these scriptures the Supreme Personality of Godhead is proved to
be the original cause of the creation, maintenance, and destruction of the material
universes. These scriptures do not accept Kapila's conclusions.
In this question the Manu-smṛti (1.5-9) says:
āsīd idaṁ tamo-bhūtam*
aprajñātam alakṣaṇam
apratarkyam avijñeyaṁ
prasuptam iva sarvataḥ
"The material universe was dark, unconscious, amorphous, inconceivable, and
unknowable. It was as if completely asleep.
tataḥ svayambhūr bhagavān*
avyakto vyañjayann idam
mahā-bhūtādi-vṛttaujāḥ
prādurāsīt tamonudaḥ
"The self-manifested Supreme Personality of Godhead, who had been
unmanifested, then manifested within this world. He manifested the material
elements and dispelled the darkness.
yo 'sāv atīndriya-grāhyaḥ*
sūkṣmo 'vyaktaḥ sanātanaḥ