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

Sūtra 11
śrutatvāc ca
śrutavāt—because of being described in the Vedas; ca—and.
(There is only one kind of Brahman: Nirguṇa Brahman), because Nirguṇa
Brahman is described throughout the Vedic literatures.
Purport by Śrīla Baladeva Vidyābhūṣaṇa
Nirguṇa Brahman is described in the following statement of Śvetāśvatara
Upaniṣad (6.11):
eko devaḥ sarva-bhūteṣu gūḍhaḥ
sarva-vyāpī sarva-bhūtāntarātmā
karmādhyakṣaḥ sarva-bhūtādhivāsaḥ
sākṣī cetā kevalo nirguṇaś ca
"The Supreme Personality of Godhead manifests Himself as the all-pervading
Supersoul, the witness present in the hearts of all living entities. He witnesses all
activities of the living entity. He is the supreme living force. He is transcendental
to all material qualities."
In this way Nirguṇa Brahman is described in the śruti-śāstra. The śruti-śāstra
does not say that it is impossible to describe Brahman. Some say that Brahman may
be understood not from the direct statements of the Vedic literatures, but merely
indirectly, or from hints found in the Vedic texts. This is not the correct
understanding, for if the Vedic scriptures had no power to directly describe
Brahman, then naturally they would also not have any power to indirectly describe
Him or hint about Him. The Vedic literatures may say that Brahman has no
contact with guṇas (either qualities, or the three modes of material nature), and He
cannot be seen by material eyes (adṛśya), still it does not say that the words of the
Vedas have no power to describe Him.
At this point someone may raise the following objection: Is it not said in the
Vedas that Brahman has no guṇas (qualities)? Your statement that Brahman has
qualities contradicts the description of the scriptures.
To this I reply: This is not true. You can only say this because you do not