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

In the Gopāla-tāpanī Upaniṣad (2.63) Lord Nārāyaṇa tells Brahmā:
yathā tvaṁ saha putraiś ca
yathā rudro gānaiḥ saha
yathā śriyābhiyukto 'haṁ
tathā bhakto mama priyaḥ
"Anyone who becomes My sincere devotee becomes very dear to Me. As dear as
you and your sons are, as dear as Lord Śiva and his associates, as dear as the
goddess of fortune."
In this verse it is seen that as Brahmā is accompanied by his sons, so Lord Kṛṣṇa
is always accompanied by His devotees. The word "ca" (and) is explained in the
following words of Gopāla-tāpanī Upaniṣad (2.91), where the Supreme Personality
of Godhead declares:
dhyāyen mama priyo nityaṁ
sa mokṣam adhigacchati
sa mukto bhavati tasmai
svātmānam ca dadāmi vai
"One who meditates on Me is eternally dear to Me. He attains liberation. He
becomes liberated. I give Myself to him."
In these words the Lord declares that the devotees are eternally dear to Him and
He also declares that he gives Himself as a gift to His devotees. If the individual
souls and the Supreme Lord are ultimately one, these two statements cannot be at
all possible. Therefore the scriptures' statement "so 'ham" (I am He) should be
understood as the description of a specific symptom of ecstatic love. This
statement ("so 'ham"), when found in the Rāma-tāpanī Upaniṣad and other
Upaniṣads should also be explained in this way.
In conclusion, it is said that one attains liberation by the mercy of the spiritual
master and by devotional service to the Supreme Personality of Godhead. There is
no fault with that statement.
Adhikaraṇa 23
Spiritual Knowledge Brings Liberation