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

"The soul can never be burned, cut, moistened, withered, or killed. It has these
and many more qualities. It is part and parcel of the Supreme.
ma-kareṇocyate jīvaḥ
kṣetra-jñaḥ paravān sadā
dāsa-bhūto harer eva
nānyasyaiva kadācana
"Thus the word `ma' refers to the individual spirit soul. The soul is the knower
of the field of activities. The soul is spiritual. The soul is an eternal servant of the
Supreme Personality of Godhead. The soul is never the servant of anyone else.
The phrase "evam-ādi-guṇaiḥ" (with these and many more qualities) refers to
the soul's other qualities, such as his ability to perform actions, to experience
sensations, to attain enlightenment, and to enlighten others. The word
"enlightenment" here has two features. In the first feature the soul itself attains
enlightenment. In the second feature the soul brings enlightenment to others. That
is the nature of the soul. A lamp sheds light on itself and on other objects also. A
jar or similar object has no power to bring light. Although a lamp may shine,
because it is inanimate matter it cannot benefit from its own light. The individual
soul, however, can benefit from the light it brings. Because the soul can thus
become illuminated, it is said that the soul is spiritual and full of knowledge.
Adhikaraṇa 18
The Lord's Incarnations Are Not Part and Parcel of the Lord, For They Are the
Lord Himself
Introduction by Śrīla Baladeva Vidyābhūṣaṇa
Digressing, for the moment, from the main topic, the author of the sūtras next
considers the nature of the Lord's incarnations. In the Gopāla-tāpanī Upaniṣad it is
said:
eko vaśī sarva-gaḥ kṛṣṇa īḍya
eko 'pi san bahudhā yo 'vabhāti