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

Siddhānta (conclusion): The author of the sūtras gives the following
conclusion.
Sūtra 17
jño 'ta eva
jñaḥ—knower; ataḥ eva—therefore.
Therefore he is the knower.
Purport by Śrīla Baladeva Vidyābhūṣaṇa
The individual spirit soul is both knowledge and knower. In the Praśna
Upaniṣad (4.9) it is said:
eṣa hi draṣṭā spraṣṭā śrotā rasayitā ghrātā mantā boddhā kartā vijñānātmā puruṣaḥ
"The individual spirit soul is the seer, the toucher, the hearer, the taster, the
smeller, the thinker, the determiner, the doer, and the knower."
This truth is accepted because it is declared by scripture, not because it is
understood by logic. Our acceptance of the truth of scripture is described in sūtra
2.1.27:
śrutes tu śabda-mūlatvāt
"The statements of Śruti-śāstra are the root of real knowledge."
In the Smṛti-śāstra it is said:
jñātā jñāna-svarūpo 'yam
"The individual spirit soul is both knower and knowledge."
Therefore the individual spirit soul is not knowledge alone without being
anything else, and this is not at all proved by the statement, "I slept happily. I did