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

Saṁśaya (doubt): Is the Supreme Lord seen by the mind or by the eyes and
other senses?
Pūrvapakṣa (the opponent speaks): The Supreme Lord is seen by the mind.
This is described in Bṛhad-āraṇyaka Upaniṣad (4.4.19):
manasaivānudraṣṭavyam
"The Supreme Personality of Godhead is indeed seen by the mind."
Siddhānta (conclusion): In the following words the author of the sūtras gives
His conclusion.
Sūtra 24
api samrādhane pratyakṣānumānābhyām
api—certainly; samrādhane—in worship; pratyakṣa—by the Śruti-śāstra;
anumānābhyām—by the Smṛti-śāstra.
Certainly it is in worship because of the Śruti-śāstra and Smṛti-śāstra.
Purport by Śrīla Baladeva Vidyābhūṣaṇa
The word "api" (certainly) is used here to mock the pūrvapakṣa (opponent).
When one has sincere devotion (samrādhane) with one's eyes and other senses one
can directly see the Lord. Why is that? The sūtra explains: "Because of the Śruti-
śāstra and Smṛti-śāstra." In the Kaṭha Upaniṣad (2.4.1) it is said:
parāñci khāni vyatṛṇat svayambhūs
tasmāt parāṅ paśyati nāntarātman
kaścid dhīraḥ pratyag ātmānam aikṣad
āvṛta-cakṣur amṛtatvam icchan
"The Supreme Personality of Godhead made the conditioned souls gaze at
external things and not at what is within the heart. A rare saint who yearns for
liberation will look inside his heart and see the Supreme Lord staying there."
In the Muṇḍaka Upaniṣad (3.1.8) it is said: