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

"This is the teaching: No. No. Not than Him. Nothing is greater than Him.
Nothing is greater than Him. His name is the truth of the true. He is life. He is
truth. He is truth."
The meaning of this passage is this: the Supreme is greater that all the subtle
and gross things in the material world. No person or thing is greater than Him.
That is the meaning of the words, "No. No." in this passage. The words “No. No."
therefore mean "Not than the Supreme Personality of Godhead". The word "no" is
repeated twice to mean, "the material elements and material desires are not greater
than Him" or to mean, "inanimate matter and the conscious living beings are not
greater than Him", or to mean "other groups of two are not greater than Him".
Thus he speaks the teaching (ādeśa): "No" (na). In this way he says, "No person
or thing is greater than the Supreme Personality of Godhead".
Here someone may object: Is it not so that this passage means, "As the material
world does not exist in reality, so the Supreme Personality of Godhead also does
not exist in reality? That is the meaning of the Upaniṣad's assertion “no". The form
of the Supreme Personality of Godhead, which is eternal and spiritual, and which
ends all illusions, is not different from the visible material world. This also means
that the individual spirit soul is also not different from the Supreme Personality of
Godhead. The spirit soul is a reflection of the Supreme. The individual spirit soul,
who is atomic, and the Supreme, who is all-pervading, are not different. They are
like the air in a pot and the air in the great sky. Therefore it is not correct to say
that they are different.
If this objection is raised, then the author of the sūtras gives the following
reply:
Sūtra 22
prakṛtaitāvattvaṁ hi pratiṣedhati tato bravīti ca bhūyaḥ
prakṛtā—the topic under discussion; etāvattvam—being like that; hi—indeed;
pratiṣedhati—denires; tataḥ—then; bravīti—says; ca—and; bhūyaḥ—more.
The previous statement denies that He is like them. It affirms that He is greater.
Purport by Śrīla Baladeva Vidyābhūṣaṇa
This passage of Śruti-śāstra does not teach that the one Supreme has no
qualities. It teaches only that the Supreme is not like other persons. It teaches that