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

asad vā idam agra āsīt tato vai sad ajāyata tad ātmānaṁ svayam akuruta. . . yadā
hy evaiṣa etasminn adṛśye 'nātmye anirukte 'nilayane abhayaṁ pratiṣṭhāṁ vindate
'tha so 'bhayaṁ gato bhavati yadā hy evaiṣa etasminn udāram antaraṁ kurute atha
tasya bhayaṁ bhavati
"Before the material cosmos was manifested, it existed in a subtle form. At a
certain time it became manifested in a gross form, and at a certain time the
Supreme Brahman manifested as the Universal Form. When an individual spirit
soul takes shelter of that Supreme Brahman, who is different from the individual
spirit souls, invisible to the gross material senses, indescribable by material words,
and self-effulgent, then the individual spirit soul attains liberation and is no longer
afraid of the cycle of repeated birth and death. If one does not take shelter of this
Supreme Brahman, he must remain afraid of taking birth again and again in this
world."
The Brahman described in this passage of the Vedic literature must be the
Supreme Brahman who is beyond the limitations of the material world, and who is
the creator of the material universes, and yet beyond them. This passage could not
be interpreted to describe a Brahman that is actually a manifestation of the modes
of material nature, for if this were so, then it would not have explained that they
who become devoted to this Brahman attain ultimate liberation. They who are
devoted to the manifestations of the modes of nature do not attain liberation by
that material devotion. Therefore, because the devotees attain liberation, the
Brahman mentioned here must be the transcendental Supreme Person, who is
beyond the modes of nature, and completely non-material in nature.
This non-material, transcendental Supreme Brahman is described in the
following statement of Śrīmad-Bhāgavatam (10.88.5):
harir hi nirguṇaḥ sākṣāt
puruṣaḥ prakṛteḥ paraḥ
sa sarva-dṛg upadraṣṭā
taṁ bhajan nirguṇo bhavet
"Śrī Hari, the Supreme Personality of Godhead, is situated beyond the range of
material nature; therefore He is the supreme transcendental person. He can see
everything inside and outside; therefore He is the supreme overseer of all living
entities. If someone takes shelter at His lotus feet and worships Him, he also
attains a transcendental position."*
Sūtra 8
heyatva-vacanāc ca