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

"Lord Kṛṣṇa is the worshipable, all-pervading supreme controller, and although
He is one, He manifests in many forms."
In the Viṣṇu Purāṇa (1.2.3) it is said:
ekāneka-svarūpāya
"The Supreme Personality of Godhead is one, although He has many forms."
Here it is said that the Lord is one because He remains one person, even though
He appears in many forms, and He is also called many because of the great variety
of these forms. That is the meaning.
Saṁśaya (doubt): Are the incarnations of the Lord, such as the incarnation
Matsya, part and parcel of the Lord in the same way the individual spirit souls are,
or are They different from the individual spirit souls?
Pūrvapakṣa (the opponent speaks): There is no difference between the
individual spirit souls and the incarnations of the Supreme Personality of
Godhead.
Siddhānta (conclusion): In the following words the author of the sūtras gives
His conclusion.
Sūtra 44
prakāśādi-van naivaṁ paraḥ
prakāśa—light; ādi—beginning with; vat—like; na—not; evam—thus; paraḥ—
the Supreme.
The Supreme is not like light or other things.
Purport by Śrīla Baladeva Vidyābhūṣaṇa
Although the Lord's incarnations, such as Lord Matsya, are called "parts" of the
Supreme, They are not like the individual spirit souls. Here the author of the
sūtras gives and example: "The Supreme is not like light or other things." As the