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

"There is one Supreme Personality of Godhead: Lord Nārāyaṇa. He is the
transcendental Supersoul in the hearts of all living entities, and He is completely
free from all sin."
—Subala Upaniṣad
parāḥ parāṇāṁ sakalā na yatra
kleśādayaḥ sānti parāvareśaḥ
"Suffering is not experienced by the Supreme Personality of Godhead."
When the affix maya means "abundance", it also implies the meaning "essential
nature." Therefore, when we use jyotirmaya (full of light) to mean the sun, the
affix maya can also be understood to mean "essential nature". In this way the word
jyotirmaya means "that of which the essential nature is light." In this way the word
ānandamaya may also be interpreted to mean "He whose essential nature is full of
bliss." From all this it may be understood that the word ānandamaya clearly refers
to the Supreme Personality of Godhead. It does not refer to the individual spirit
soul.
Sūtra 14
tad-hetu-vyapadeśāc ca
tat—of that; hetu—the origin; vyapadeśāt—because of the statement; ca—also.
Because the Vedic literatures declare that the ānandamaya person is the source
of bliss for others, (it should be understood that the ānandamaya person is the
Supreme Personality of Godhead, and not the individual spirit soul).
Purport by Śrīla Baladeva Vidyābhūṣaṇa
This is confirmed by the following statement of Taittirīya Upaniṣad (2.7):
ko hy evānyat kaḥ prāṇyāt yady eṣa ākāśa ānando na syāt. eṣa evānandayati.