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

Sūtra 32
vihāropadeśāt
vihāra—of pastimes; upadeśāt—because of the teaching.
Because of the teaching about pastimes.
Purport by Śrīla Baladeva Vidyābhūṣaṇa
The Chāndogya Upaniṣad (8.12.3) describes the activities of the liberated souls:
sa tatra paryeti jakṣan krīḍan ramamānaḥ
"In the spiritual world the individual spirit soul eats, plays, and enjoys."
Therefore action by itself does not brings pain and unhappiness to the soul,
rather it is the bondage of the three modes of nature that brings unhappiness. This
is so because the three modes of nature obscure the reality of the soul's spiritual
nature.
Sūtra 33
upādānāt
upādānāt—because of taking.
Because of taking.
Purport by Śrīla Baladeva Vidyābhūṣaṇa
In the Bṛhad-āraṇyaka Upaniṣad (2.1.18) it is said: