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

In Śrīmad-Bhāgavatam (10.87.30) it is said:
aparimitā dhruvās tanu-bhṛto yadi sarva-gatās
tarhi na śāsyateti niyamo dhruva netarathā
"O Lord, although the living entities who have accepted material bodies are
spiritual and unlimited in number, if they were all-pervading there would be no
question of their being under Your control."*
However, the Supreme Personality of Godhead, although all-pervading, can
travel from place to place. This is possible because He possesses inconceivable
powers.
Here someone may object: The individual spirit soul can be all-pervading and
unmoving, and still, because he mistakenly identifies with the external material
body, imagine that he goes and comes. He is like the ruler of a village who never
really leaves his realm.
To this the reply is given: Because it is said that he both departs and returns it
is not possible that the soul is actually stationary and unmoving. The author of the
sūtras confirms this in the following words.
Sūtra 19
svātmanaś cottarayoḥ
sva—own; ātmanaḥ—of the soul; ca—and; uttarayoḥ—of the latter two.
Also because the last two refer to the soul.
Purport by Śrīla Baladeva Vidyābhūṣaṇa
The word "ca" (also) is used here for emphasis. Here the word "uttarayoḥ" (the
last two) means "of the coming and going". The coming and going here definitely
occurs to the individual spirit soul. This is so because the coming and going in the
pervious sūtra clearly refer to an agent, to the performer of the action. The coming
and going here are understood to be coming and going from a material body. This
is clearly seen in the first Bṛhad-āraṇyaka Upaniṣad (4.4.2) passage quoted in the
previous purport. It is also seen in the following words of Bhagavad-gītā (15.4):
śarīraṁ yad avāpnoti
yac cāpy utkrāmatīśvaraḥ