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

the mind. The features of the Lord are like golden statues, which although present
in a great variety of forms, still, because they are all made of gold, leave the same
impression on the mind. Why is that? the sūtra explains: "abhedāt" (because of
non-difference). This means, "because the Lord's eyes and other features and limbs
are not different from His soul or self". For this reason, by worshiping the form of
the Supreme Lord one attains liberation. If this were not so then the description in
Gopāla-tāpanī Upaniṣad (1.10), “cintayaṁś cetasā kṛṣṇaṁ mukto bhavati
saṁsṛteḥ" (Meditating on the form of Lord Kṛṣṇa in this way, a person becomes
free from the cycle of repeated birth and death.) would not be true. In the Smṛti-
śāstra it is said:
satya-jñānānantānanda-mātraika-rasa-mūrtayaḥ
"The forms of the Supreme Lord are undivided. They are all full of eternity,
knowledge, infinity, and bliss."
In this way it is said that although the Lord's forms present a very wonderful
variety, still They are all one in essence. Although this truth was also described in
sūtra 3.2.14, the merciful teacher of Vedānta repeats the same teaching so this very
difficult topic may be clearly understood.
In this section the truth that one should meditate on all the qualities of the
different forms of the Lord has been explained. Now will be considered the nature
of the qualities the Lord manifests in His āveśa incarnations, where He gives
special powers to certain individual souls. In the Chāndogya Upaniṣad (7.1.1 and
3) it is said:
adhīhi bhagavan iti hopasasāda sanat-kumāraṁ naradas taṁ hovāca. . . taṁ māṁ
bhagavān śokasya pāraṁ tārayatu.
"Nārada approached Sanat-kumāra and said, `O master, please teach me. . . O
master, please take me across this ocean of grief'."
Sanat-kumāra and some other individual spirit souls are śakty-āveśa-avatāras of
the Lord. This means that the Lord has empowered them with knowledge or
certain other virtues. That is why Sanat-kumāra is here addressed as "bhagavān"
(master).
Saṁśaya (doubt): Should one meditate on these great devotees as having all the
transcendental qualities of the Supreme Lord or should one not meditate on them
in that way?
The author of the sūtras here considers this question. First He gives the positive
view.