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

brahma dāśā brahma dāsā brahma kitavāḥ
"These servants are the Supreme. These fishermen are the Supreme. These
gamblers are the Supreme."
It is not possible that this passage intends to say that the individual spirit soul
is actually not different from the Supreme. It is not possible that the Supreme is
simultaneously both the creator and created, the pervader and pervaded, nor is it
possible that supremely intelligent Lord becomes a servant or other lowly being. If
it were true that the individual spirit souls are identical with the Supreme, then the
scriptures' advice to renounce the world would become meaningless. Nor is it
possible that the Supreme has become covered by the influence of illusion, for
illusion has no power to bewilder the Lord. Nor is it possible that the individual
spirit souls are parts of the Supreme like fragments cut with a chisel from a great
stone, for that would contradict the scriptures' statements that the Supreme can
neither be broken nor changed. Therefore the individual spirit soul is different
from the Supreme, but related to Him as created to creator, and in other ways also.
The individual spirit soul is thus a part and parcel of the Supreme. The truth is
that the individual spirit soul is a potency of the Supreme Personality of Godhead.
This is described in Viṣṇu Purāṇa (6.7.61):
viṣṇu-śaktiḥ parā proktā
kṣetrajñākhyā tathā parā
"Originally, Kṛṣṇa's energy is spiritual, and the energy known as the living
entity is also spiritual."*
When it is said that the individual spirit soul is a part of the Supreme
Personality of Godhead, the word "part" is used in the same way as in the
sentence, "The circle of Venus is a one-hundredth part of the moon's circle," or the
same way as in the definition, "A part, although situated in a smaller area than the
whole, is identical with the whole in substance." The use of the word "part" here is
not different from that definition. Thus the Supreme Personality of Godhead is the
master of all potencies, and the individual spirit soul is a part of the Lord's
spiritual potency. This, by being a localized manifestation of one of the Lord's
potencies, the individual spirit soul is a part of the Supreme Personality of
Godhead. That is their relationship.
The example of the pot means that when the mistaken identification of the soul
for the body is broken, the individual soul meets the Supreme Personality of
Godhead. The Chāndogya Upaniṣad's statement "tat tvam asi" (You are that)
therefore means "You are dependent on the Supreme." The context of that passage
supports this view. It does not support any other interpretation. Therefore the
individual spirit soul and the Supreme Personality of Godhead are separate and