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

ābhāsa eva ca
ābhāsaḥ—fallacy; eva—indeed; ca—also.
It is also a fallacy.
Purport by Śrīla Baladeva Vidyābhūṣaṇa
In this sūtra is refuted the idea that because they are both called "aṁśas", or
parts of the Lord, therefore the individual spirit souls and the incarnations of the
Lord are identical. This idea is based on the logical fallacy of sat-pratipakṣa
(undistributed middle). Because of its imperfect reasoning, this idea is wrong.
The word "ca" (also) here hints that some examples may be given to show this.
One example is that of earth and sky. Earth and sky are both substances, but that
does not mean that they are identical. Existence and non-existence are both
categories, but that does not mean they are equal. In the same way the individual
spirit souls and the incarnations of the Supreme Personality of Godhead may both
be parts of the Supreme, but that does not mean that they are equal.
Adhikaraṇa 19
The Individual Spirit Souls Are Not All Alike
Introduction by Śrīla Baladeva Vidyābhūṣaṇa
Concluding this digression, the author of the sūtras now returns to His original
topic. In the Kaṭha Upaniṣad (2.5.13) it is said:
nityo nityānāṁ cetanaś cetanānām
eko bahūnāṁ yo vidadhāti kāmān
"The Supreme Lord is eternal and the living beings are eternal. The Supreme
Lord is cognizant and the living beings are cognizant. The difference is that the
Supreme Lord is supplying all the necessities of life for the many other living
entities."*
Saṁśaya (doubt): In this way it is said that the individual spirit souls are eternal