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

nāma-jāty-ādibhir vibhuḥ
na yogavān na yukto 'bhūn
naiva pārthiva yokṣyati
"The Supreme Personality of Godhead has the highest transcendental
knowledge. He never is, was, or will be touched by the temporary names and
forms of the material world."
It this way it is demonstrated that the knowledge possessed by the Supreme
Personality of Godhead is superior to the knowledge possessed by the individual
spirit souls.
Here someone may object: If the Supreme Personality of Godhead is actually
superior to the individual spirit souls and to the inanimate material world, then
why does the Chāndogya Upaniṣad (3.14.1) declare:
sarvaṁ khalv idaṁ brahma taj jalān iti śānta upāsīta
"Everything is the Supreme. Everything is manifested from Him. A peaceful
sage should worship Him."
In the following words the author of the sūtras answers this objection.
Sūtra 34
buddhy-arthaḥ pāda-vat
buddhi—of understanding; arthaḥ—for the purpose; pāda—foot; vat—like.
It is for understanding, like the word "foot".
Purport by Śrīla Baladeva Vidyābhūṣaṇa
This teaching is meant to increase understanding. The understanding here is
that everything belongs to the Supreme Personality of Godhead. This is like the
explanation of the word "foot" in the scriptures. In the Ṛg Veda (10.90.3) it is said:
pādo 'sya viśvā bhūtāni