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

different. One is the controller, the other the controlled. One is all-pervading, the
other atomic in size. This is directly seen in the scriptures. It is not possible to
prove otherwise. In the next sūtra the author continues his explanation.
Sūtra 42
mantra-varṇāt
mantra—of the mantras; varṇāt—from the description.
Because of the description in the Vedic mantras.
Purport by Śrīla Baladeva Vidyābhūṣaṇa
In the Ṛg Veda (10.90.3) it is said:
pādo 'sya sarvā bhūtāni
"All living entities are part and parcel of the Supreme."
In this way the Vedic mantras declare that the individual spirit souls are part
and parcel of the Supreme. The word "pāda" here means "part". No other meaning
makes sense in this context. The word "sarvā bhūtāni" (all living entities) here is
in the plural, whereas the word "aṁśaḥ" (part) in sūtra 41 is in the singular. The
singular here is used in a generic sense to denote all spirit souls. This kind of usage
is also seen in many other places.
Sūtra 43
api smaryate
api—also; smaryate—in the Smṛti-śāstra.
Also in the Smṛti-śāstra.
Purport by Śrīla Baladeva Vidyābhūṣaṇa