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

Adhikaraṇa 22
The Supreme Personality of Godhead and the Individual Spirit Soul Are Not
Identical

Introduction by Śrīla Baladeva Vidyābhūṣaṇa

In this way it is proved that by attaining the spiritual master's mercy and by
worshiping the Supreme Personality of Godhead, who has the most glorious
transcendental qualities, one attains the desired result. Now an apparent
contradiction will be resolved.
In the Gopāla-tāpanī Upaniṣad the sages ask Brahmā questions beginning with,
"Who is the supreme object of worship?" Brahmā answers that Lord Kṛṣṇa is the
supreme object of worship, and devotional service is the way to attain Him.
However, in the Gopāla-tāpanī Upaniṣad (2.49) it is also said:

tasmād eva paro rajasa iti so 'ham ity avadhārya gopālo 'ham iti bhāvayet. sa
mokṣam aśnute sa brahmatvam adhigacchati sa brahma-vid bhavati.

"One should think, I am the Supreme Lord beyond the passions of the material world'. One should think, I am Lord Gopāla'. In this way one attains liberation. In
this way one attains the state of being the Supreme Lord. In this way one
understands the Supreme."

The words "so 'ham" (I am He) clearly show the idea that the Supreme
Personality of Godhead and the individual spirit souls are not different.

Saṁśaya (doubt): Do the words "so 'ham" (I am He) here teach the doctrine
that the Supreme Personality of Godhead and the individual spirit souls are
identical, or do they teach some aspect of the doctrine of devotional service, a
doctrine already been described in this book?

Pūrvapakṣa (the opponent speaks): The natural meaning of the words here is
that the doctrine of oneness is the way to liberation.

Siddhānta (conclusion): In the following words the author of the sūtras gives
His conclusion.

Sūtra 46