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

the Supreme is superior to all others. In this way the Śruti-śāstra affirms that the
Supreme is not like other persons or things. The Bṛhad-āraṇyaka Upaniṣad's
(2.3.1) statement that the subtle and gross elements of the world are forms of the
Supreme does not mean that the Supreme is like the things of this world. The
forms of the Supreme are not material. Therefore it is said that the Supreme is
superior to everything in the material world and therefore He has the name "the
truth of the true". That is the teaching here. He is more than the forms of this
world. Because His form has no limit, therefore the Upaniṣad declares, "No. No."
that is the meaning here. The meaning is that the form of the Lord is not like the
subtle and gross forms of the material world. He is not like them because His form
is eternal and true, and therefore He has the name "the truth of the true". This is
what the Śruti-śāstra teaches. Then the scriptures affirm "No person or thing is
greater than Him". (na hy etasmāt). Because nothing is greater than Him, therefore
He has the name "the truth of the true". That is why the text here says, "no". By
this explanation of a small part of the Lord's nature, the Lord's nature as a whole
may be understood.
Now the word "nāmadheyam" will be explained. The Lord's name here is
"satyasya satyam" (the truth of the true). This name describes the form of the
Supreme. Then the text declares that the Supreme is "prāṇa". Prāṇa" here means,
"the life of all that live". In this way the Lord's forms are superior to all others.
This proves that the Lord's form is better than all other forms, either spiritual or
material. No other form is better than His. In the material world the material forms
are of two kinds: subtle and gross. That the Supreme Lord's forms are not material
is explained in Bṛhad-āraṇyaka Upaniṣad (2.3.6). Then the text declares that the
Supreme is the truth of life. Because both the Lord and the individual spirit souls
are not made of the material elements, which begin with ether, therefore they are
both called truth. However, unlike the individual spirit souls, the Supreme is not
subject to the different transformations of the material nature, which grant and
remove true knowledge in different circumstances. Thus the individual spirit soul
is certainly spiritual and conscious. However, the Supreme Personality of Godhead
is superior to the individual souls for the Supreme Lord has limitless auspicious
qualities. When they are understood, then devotion for the Lord naturally
develops. Thus the Śruti-śāstra does not deny the existence of the Lord's form, for
in Bṛhad-āraṇyaka Upaniṣad (2.3.6) the Lord's spiritual form was described. Only a
madman would state one thing and then immediately contradict his own words.
Therefore the author of the sūtras says that "the Supreme is not like that". The
author does not say "the Lord has no form at all". Thus the proper explanation is
given.
Adhikaraṇa 12
The Form of the Lord
Introduction by Śrīla Baladeva Vidyābhūṣaṇa