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

To this objection the author of the sūtras replies in the following words.
Sūtra 27
tad-guṇa-sāratvāt tad vyapadeśaḥ prājña-vat
tat—of that; guṇa—quality; sāratvāt—because of being the essence; tat—that;
vyapadeśaḥ—designation; prājña—intelligent; vat—like.
It is called that because that is its essential nature, just as He who is intelligent.
Purport by Śrīla Baladeva Vidyābhūṣaṇa
Because the soul is consciousness itself, therefore it is conscious. Why is that?
The sūtra explains: "It is called that because that is its essential nature."
In this sūtra the word "guṇa" (quality) refers to the soul's quality of
consciousness. The word "sāra" means "the essential nature of the thing, the
absence of which makes the thing non-existent." The word "prājña-vat" means
"Like Lord Viṣṇu, who is known as “prājña" (all-knowing) because He is all
knowledge. Because He is all-knowledge personified, Lord Viṣṇu is said to know
everything. In the same way, because the soul is consciousness personified,
therefore the soul is conscious. That the statements "the soul is consciousness
personified" and "the soul is conscious" mean the same thing is also confirmed in
the next sūtra.
Sūtra 28
yāvad ātma-bhāvitvāc ca na doṣas tad-darśanāt
yāvat—as long as; ātma—of the soul; bhāvitvāt—because of existence; ca—and;
na—not; doṣaḥ—fault; tat—of that; darśanāt—because of the sight.
It exists as long as the soul exists. There is no fault in this, because it is clearly
seen.
Purport by Śrīla Baladeva Vidyābhūṣaṇa