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

"Learned transcendentalist who know the Absolute Truth call this non-dual
substance Brahman, Paramātmā or Bhagavān."*
'Śrīmad-Bhāgavatam 1.2.11
śuddhe mahā-vibhūtākhye
pare brahmaṇi śabdyate
maitreya bhagavac-chabdaḥ
sarva-kāraṇa-kāraṇe
"O Maitreya, the word Bhagavān refers to the Supreme Brahman, who is full of
all powers and opulences, the original cause of all causes, and the supreme
transcendence, pure and always untouched by matter."
—Viṣṇu Purāṇa
In this way the supremely perfect and pure Brahman is described by the
statements of the smṛti-śāstras. If it were not possible to describe Him with words,
then the scriptures would not have been able to describe Him in the above
quotations.
Sūtra 7
tan niṣṭhasya mok\śopadeśāt
tat—that; niṣṭhasya—of the faithful devotee; mok\śa—of the liberation; upadeśāt—
because of the instructions.
(The Brahman described in the scriptures is the transcendental Supreme Lord,
and not a temporary manifestation of the mode of goodness, because the
scriptures) teach us that they who become His devotees attain liberation.
Purport by Śrīla Baladeva Vidyābhūṣaṇa
The word "not" is understood in this sūtra and the following three sūtras as
well. The liberation of those devoted to Brahman is described in the following
statement of Taittirīya Upaniṣad (2.7):