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

activities, mantra, and abode. In the passage beginning with the words "sa hovāca
tām" the sage answered the question by recounting a conversation of Brahmā and
Lord Nārāyaṇa. In that account he explained that Lord Kṛṣṇa is perfect and
complete and he also explained that Lord Kṛṣṇa is the savior from the world of
birth and death. Then, in the passage beginning with the words "vanair anekair
ullasat", Brahmā described the Lord's spiritual abode named Mathurā, which is
protected by the Lord's cakra and which is splendid with many forests. At this
point the "so 'ham" passage occurs (Gopāla-tāpanī Upaniṣad (2.49):
tasmād eva paro rajasa iti so 'ham
"One should think, `I am the Supreme Lord beyond the passions of the material
world'."
In this way it is said that the condition of thinking oneself non-different from
the Lord is the cause of liberation. Because devotional service was described
previously in this Upanisad as the cause of liberation, the oneness with the Lord
here must but a certain feature of that devotional service. It must be a symptom of
ecstatic love, like the shedding of many tears or other symptoms of ecstatic love.
The passages “aham asmi" (I am He), "brahmāham asmi" (I am the Supreme), and
other similar passages in the Taittirīya Upaniṣad and other scriptures, passages
declaring the oneness of the individual soul and the Supreme, should all be taken
in this way, as expressions of persons overwhelmed with ecstatic love, expressions
that are actually proof that the individual souls and the Supreme are indeed
different persons and are not at all identical. This truth has already been explained
in this book.
In the following sūtra will be presented further proof that the words "so 'ham"
(I am He) are indeed a symptom of devotional love and do not at all mean that the
individual souls and the Supreme are identical.
Sūtra 47
atideśāc ca
atideśāt—by comparison; ca—and.
Also by comparison.
Purport by Śrīla Baladeva Vidyābhūṣaṇa