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

Personality of Godhead is present everywhere in the great sky. The Supreme
Personality of Godhead is the first of persons. Who can rival the Supreme
Personality of Godhead?"
In these words the glories of the Supreme Personality of Godhead, beginning
with His maintenance of all and His being present everywhere in the great sky, are
described. These qualities cannot be ascribed to the individual spirit souls, for they
are qualities of the Supreme Personality of Godhead alone.
Now the author of the sūtras gives another reason why these qualities cannot be
ascribed to the individual spirit souls.
Sūtra 25
puruṣa-vidyāyām iva cetareṣām anāmnānāt
puruṣa—of the Supreme Personality of Godhead; vidyāyām—in the knowledge
(the Puruṣa-sūkta prayers); iva—like; ca—also; itareṣām—of others; anāmnānāt—
because of not being mentioned.
It is taught of the Supreme Personality of Godhead in the Puruṣa-sūkta prayers,
and it is not mentioned of others.
Purport by Śrīla Baladeva Vidyābhūṣaṇa
In the descriptions of the four Kumāras and other śakty-āveśa-avatāras there is
no description of their being the creator and controller of all or of having other
qualities that belong to the Supreme Lord alone. For this reason all the qualities of
the Supreme Lord should not be ascribed to them. Giving an example of the
difference between the individual souls and the Supreme Lord, the sūtra explains:
"puruṣa-vidyāyām" (It is taught of the Supreme Personality of Godhead in the
Puruṣa-sūkta prayers). The word "ca" (and) here hints, "and in the Gopāla-tāpanī
Upaniṣad and other scriptures also". These qualities of the Lord are mentioned in
the descriptions of the Lord in these places but they are not mentioned in the
descriptions of Kumāras and other śakty-āveśa-avatāras.
The śakty-āveśa-avatāras may be compared to iron rods heated by a fire. As iron
rods heated by a fire have two natures, so the śakty-āveśa-avatāras may have two
natures also. One nature is like the heat generated by the fire. That nature is the
specific qualities with which the Lord has empowered the śakty-āveśa-avatāra.
They who meditate on these qualities in the śakty-āveśa-avatāra may thus meditate
on all the qualities of the Supreme Lord. The other nature is like the iron rod itself.
That is the nature of the individual spirit soul who is empowered to be a śakty-