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

Liberation is not attained by following the path of yoga, nor is it attained by the
knowledge of saṅkhya, where the soul is distinguished from matter. The
śvetāśvatara Upaniṣad (3.8) says tam eva viditvāti mṛtyum eti (One can overcome
the path of birth and death only by understanding the Supreme Personality of
Godhead). The Bṛhad-āraṇyaka Upaniṣad (4.4.21) says vijñāya prajñāṁ kurvīta
(One should meditate on the Supreme Personality of Godhead). The scriptures
also say etad yo dhyāyati rasati bhajati so 'mṛto bhavati (He who meditates on the
Supreme Personality of Godhead, finds his happiness in Him, and worships Him,
attains liberation).
We are not opposed to those portions of the saṅkhya and yoga philosophies
that do not contradict the Vedas. However, we completely reject those portions
that contradict the Vedas.
Although the Yoga-smṛti teaches faith in the Supreme Personality of Godhead,
as in the passages īśvara- paridhānād vā (Yoga may be attained by devotion to the
Supreme Personality of Godhead) and kleśa-karma- vipākāśayair aparākṛṣṭaḥ
puruṣa-viśeṣa īśvaraḥ (God is a single specific person who is untouched by
suffering or the fruits of action), still many people reject these sūtras and say that
their author was bewildered when he spoke them. Actually it is Gautama Muni
and other atheists who are bewildered, for they propound theories that defy the
Vedas. (The author of Vedānta) will refute these theories (in future sūtras). Even
though they were very learned and intelligent, still they were bewildered. In the
opinion of some they had become very proud, thinking themselves omniscient,
and in the opinion of others they were bewildered by the illusory potency of Lord
Hari, who had His own purpose in making them speak these theories.
Because the yoga philosophy accepts the existence of God, there may be some
reluctance to reject it. Therefore in order to refute the yoga philosophy the
argument from the previous Adhikaraṇa is repeated here. Even though it was
authored by the demigod Brahmā himself, the yoga-smṛti is rejected here.
Adhikaraṇa 3
The Vedas Are Eternal and Infalliable
Introduction By Śrīla Baladeva Vidyābhūṣaṇa
Some followers of saṅkhya and yoga may argue: "You may reject the saṅkhya-
smṛti and yoga- smṛti because they contradict the Vedas, but we reject the Vedas
because they contradict saṅkhya and yoga." The following is a refutation of this
argument.
Saṁśaya---Are the Vedas are reliable source of knowledge or not?
Pūrvapakṣa---the Vedas say kārīryā yajate vṛṣṭi-kāmaḥ (He who desires rain
should perform a kārīrī-yajña). If one thus performs a kārīrī-yajña or other Vedic
ritual, he may not necessarily attain the promised result. For this reason the Vedas
are an unreliable source of knowledge.
Siddhānta---The conclusion follows.