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

that it is a rebuke hurled at the impersonalists, who claim that the Supreme is
consciousness and nothing else. The truth that the Supreme certainly does have
qualities, and therefore the Lord's qualities should be sought out by they who seek
liberation, is described in Chāndogya Upaniṣad (8.1.1-6). It is also said, in thw
Taittirīya Upaniṣad (2.4.1):
ānandaṁ brahmaṇo vidvān
na bibheti kutaścana
"He who knows that the Supreme Personality of Godhead is full of bliss never
fears anything."
This means that they who understand the qualities of the Supreme become free
of fear. In this way the scriptures affirm that the Supreme certainly does have
qualities. The impersonalists claim that the Lord's qualities are either falsely
ascribed to Him or else are accepted only because of the material traditions of this
world. However, because many of these qualities are present in the Lord alone and
no one else, it cannot be said that these qualities are falsely ascribed to the Lord,
and because the revelation of scripture does not describe them as such, it also
cannot be said that the qualities of the Lord are accepted only because of the
material traditions of this world. They who claim that the qualities of the Lord are
imagined to facilitate worship of the Lord, as in the statement, "Imagining the
goddess of speech to be a cow, one should worship her", are all fools. Their idea is
destroyed by the simple statement of the scriptures:
satyam etyopāsīta
"Approaching the Supreme Reality, one should worship Him."
Even the impersonalists, in their commentaries on sūtras 3.3.12 and 3.3.38,
affirm that the Supreme is bliss and there is no difference between the individual
souls and the Supreme. In this way they accept the idea that the qualities of the
worshipable Supreme are real and not metaphors. When the scriptures say that the
Supreme has no qualities (nirguṇa), the intention is that He has no material
qualities. Because it is clearly stated that the Lord is not different from His
qualities, this objection of the impersonalists should not be taken seriously. For
the purpose of meditation the Lord's qualities should be understood to be of two
kinds: aṅgi-niṣṭha (general qualities) and aṅga-niṣṭha (features of the Lord's form).
It is said that one may collect from all the different parts of the Vedas descriptions
of the Lord's qualities.