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

"They who know that the Supreme Personality of Godhead is greater than the
greatest, and has no material body and no faults, become immortal. They who do
not know Him suffer."
In this way the scriptures declare that there is no truth superior to the Lord. In
this way the false idea of our opponent is disproved. In Bhagavad-gītā (7.7), the
Supreme Lord Himself declares:
mattaḥ parataraṁ nānyat
kiñcid asti dhanañjaya
"O conqueror of wealth, there is no truth superior to Me."*
Adhikaraṇa 18
The Lord is All-pervading
Introduction by Śrīla Baladeva Vidyābhūṣaṇa
Now, to show that the object of worship is always nearby, the truth that the
Supreme Lord is all-pervading will be described. Otherwise, if the Supreme Lord
were not always nearby, then there would not be enthusiasm to love the Lord, and
love for the Lord would become slackened. In the Gopāla-tāpanī Upaniṣad it is
said:
eko vaśī sarva-gaḥ kṛṣṇa īḍyaḥ
"Lord Kṛṣṇa, the supreme controller and the supreme object of worship, is
present everywhere."
Saṁśaya (doubt): Is Lord Hari, the supreme object of meditation, all-pervading,
or does He stay only in one place?
Pūrvapakṣa (the opponent speaks): Because the Lord is of moderate height, and
because He stays aloof from the material world, the Lord cannot be everywhere
and does not go to every place. Therefore the Lord is not all-pervading.
Siddhānta (conclusion): In the following words the author of the sūtras gives