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

the demigods), or surām na pibet (No one should drink wine). The Upaniṣads do
not give us a string of orders and prohibitions, but merely a description of the
eternally perfect Brahman. for example the Upaniṣads tell us satyam jñānam (The
Supreme Personality of Godhead is truth and knowledge). This is of small help in
the matter of orders and prohibitions. Sometimes the Upaniṣads' descriptions may
be a little useful, as for example when they describe a certain demigod, the
description may be useful when one performs a sacrifice to that demigod, but
otherwise these descriptions afford us little practical beneifit, and are more or less
useless. This is confirmed by the following statements of Jaimini Muni.
āmnāyasya kriyārthatvād anārthakhyam atad-arthanam
"The scriptures teach us pious duties. Any scriptural passage that does not
teach us our duty is a senseless waste of our time."
—Pūrva-mīmāṁsā 1.2.1
tad-bhūtānāṁ kriyārthena samāmnāyo 'rthasya tan-nimittatvāt
"Just as a verb gives meaning to a sentence, in the same way instructions for action
give meaning to the statements of the scriptures."
—Pūrva-mīmāṁsā 1.1.25
To this objection I reply: Do not be bewildered. Even though the Upaniṣads do
not give us a series of orders and prohibitions, still they teach us about the
Supreme Brahman, the most important and valuable object to be attained by any
living entitiy. Just as if in your house there were hidden treasure, and a description
of its location were spoken to you, those words would not be useless simply
because they were a description. In the same way the Upaniṣads' description of the
Supreme Personality of Godhead, who is the greatest treasure to be attained by any
living being, whose form is eternal, full of knowledge and full of bliss, who is
perfect and beyond any criticism, who is the friend of all living entities, the
Supreme Lord who is so kind that He gives Himself to His devotees, and the
supreme whole of all existance, of whom I am a tiny part, is not useless, but of
great value to the conditioned soul. The descriptions of the Supreme Brahman in
the Upaniṣads are valuable, just as the description "your son is now born" is useful
and a source of great joy, and the decription "This is not a snake, but only a rope
partly seen in the darkness," is also useful and a great relief from fear.
The specific benefit attained by understanding the Supreme Brahman are
described in the following statement of Taittirīya Upaniṣad (2.1):
satyaṁ jñānam anantaṁ brahma yo veda nihitaṁ guhāyāṁ so 'śnute sarvān kāmān