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

Sūtra 18
anvayād iti cet syād avadhāraṇāt
anvayāt—because of the connotation; iti—thus; cet—if; syāt—may be;
avadhāraṇāt—because of the understanding.
If it is said, "This inference cannot be made," then I reply, "It is right, for that is
the understanding here".
Purport by Śrīla Baladeva Vidyābhūṣaṇa
Here someone may object: It is not possible to conclude, merely on the strength
of the following passages, that the word "ātma" here refers to the Supreme
Personality of Godhead. After all, in the previous passages the word "ātmā"
referred to inanimate matter as well as the individual spirit souls.
If this is said, then the sūtra replies: "syāt" (It is right.) This means: It is right
that the word “ātmā" here refers to the all-pervading, all-knowing Supreme
Personality of Godhead. Why is that? The sūtra explains: “avadhāraṇāt" (for that is
the understanding here). In the previous passages the word "ātmā" clearly referred
to the Supreme Personality of Godhead. There it was said (Taittirīya Upaniṣad
2.5.1):
tasmād vā etasmād ātmanaḥ
"The Supersoul is full of bliss. From Him this world has come."
To interpret the word "ātmā" in any other way would do violence to the
meditation described in this passage about the Ānandamaya-puruṣa. In this
passage, passing over the prāṇamaya-puruṣa and the other puruṣas, one comes to
rest at the description of the Ānandamaya-puruṣa, who is certainly the Supreme
Personality of Godhead. As one may point to the star Arundhatī by first pointing
to other stars as reference points, so the description of these other ātmās is meant
to lead the reader to the Ānandamaya-puruṣa, who is the Supreme. Thus the
passages that precede and follow the parable of the bird clearly show that the ātmā
here is the Supreme Personality of Godhead. Thus it is proved without doubt.