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

Purport by Śrīla Baladeva Vidyābhūṣaṇa
The Bṛhad-āraṇyaka Upaniṣad (5.1.1) explains:
oṁ pūrṇam adaḥ pūrṇam idaṁ
pūrṇāt pūrṇam udacyate
pūrṇasya pūrṇam ādāya
pūrṇam evāvaśiṣyate
"The Personality of Godhead is perfect and complete, and because He is
completely perfect, all emanations from Him, such as this phenomenal world, are
perfectly equipped as complete wholes. Whatever is produced of the complete
whole is also complete in itself. Because He is the complete whole, even though so
many complete units emanate from Him, He remains the complete balance."*
This verse explains that that which is pūrṇa (perfect and complete), enters into
itself. This cannot be said of that which is not perfect and complete. If the
Supreme Brahman described in the scriptures were a product of the modes of
material nature, then it would merge into the Supreme and not into itself. In this
way it could not be described as truly perfect and complete. In this verse the word
adaḥ (this) refers to the aprakaṭa (not manifested in the material world) form of
the Supreme Lord, which is the root from which the various prakaṭa forms of the
Lord emanate. Both aprakaṭa and prakaṭa forms of the Lord are perfect and
complete. The Lord expands from His aprakaṭa form and appears in the material
world in His prakaṭa form, displaying His rāsa-līlā and other transcendental
pastimes. When the prakaṭa form of the Lord leaves the material world and enters
the aprakaṭa form of the Lord, the Lord remains unchanged, eternally perfect and
complete. That the Lord is untouched by the modes of material nature, and that
He expands into many forms, are confired by the following statement of smṛti-
śāstra:
sa devo bahudhā bhūtvā
nirguṇaḥ puruṣottamaḥ
ekī-bhūya punaḥ śete
nirdoṣo harir ādi-kṛt
"The Supreme Personality of Godhead is faultless. Even though He is the
original creator of the material world, He remains always untouched by matter. He
expands in innumerable viṣṇu-tattva incarnations, and then these incarnations
enter Him and He again becomes one."
At this point someone may raise the following objection: There are actually two