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

"Although He is one, the Supreme Personality of Godhead appears to be many."
atha kasmād ucyate brahma
"Why is He called the Supreme?"
He Supreme Personality of Godhead has many very different forms. In this way
He is like a vaidūrya jewel. Although He is one He has many different forms and
many different qualities.
Saṁśaya (doubt): Should one meditate on the fact that the Supreme Personality
of Godhead has many different forms and many different qualities, or should one
not meditate on this fact?
Pūrvapakṣa (the opponent speaks): The Lord's blissfulness and other like
qualities should always be the object of meditation (as was explained in sūtra
3.3.12). However, the plurality of forms contradicts the Lord's oneness. Therefore
the Lord's plurality of forms should not be an object of meditation.
Siddhānta (conclusion): In the following words the author of the sūtras gives
His conclusion.
Sūtra 59
bhūmnaḥ kratu-vaj jāyastvaṁ tathā hi darśayati
bhūmnaḥ—of the plurality; kratu—yajña; vat—like; jāyastvam—pre-eminence;
tathā—si; hi—indeed; darśayati—shows.
Like a yajña, plurality is most important. So, indeed, it reveals.
Purport by Śrīla Baladeva Vidyābhūṣaṇa
The Lord's plurality of forms is His most important feature. As yajñas should
always be performed, so the Lord's plurality of forms should always be an object of
meditation, for this plurality is an essential feature of the Lord.
As in an agniṣṭoma-yajña, from its beginning until the avabhṛta ceremony at its
end, it remains always a yajña, in the same way among all the qualities of the Lord,