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

ānandamaya. This is the Supreme Brahman described in the Taittirīya Upaniṣad in
the passage begining with the words tasmād vā etasmāt. Because the Supreme
Brahman is the object of attainment for the individual spirit soul, and because the
object of attainment and the attainer must be two distinct entities, and they cannot
be identical, therefore the Supreme Brahman and the individual living entities
must be distinct persons, and therefore the word ānandamaya refers only to the
Supreme Personality of Godhead and not to the individual living entites.
At this point someone may raise the following objection: If the Supreme
Brahman described in the Vedic mantras were different from the individual living
entity, then the individual living enitites could not be the ānandamaya person
described in the scriptures. The actual fact is that the Supreme Brahman and the
individual living entities are identical. The Vedic mantras state that when the
individual spirit soul is free from ignorance and liberated from material bondage,
then he become identical with the Supreme Brahman.
To answer this objection, Śrīla Vyāsadeva speaks the following sūtra.
Sūtra 16
netaro 'nupapatteḥ
na—not; itaraḥ—the other; upapatteḥ—because it is illogical.
The other person (individual living entity) is not described (in the mantra
"satyaṁ jñānam anantam brahma"), because such an interpretation of the mantra
is illogical.
Purport by Śrīla Baladeva Vidyābhūṣaṇa
The itara (other person) mentioned in this sūtra is the individual living entity.
This sūtra, therefore, states that the individual spirit soul, even in the liberated
condition, cannot be the Supremem Person described in the mantra, satyam
jñānam anantam brahma. This is confirmed by the following statement of Vedic
literature:
so 'śnute sarvān kāmān saha brahmaṇā vipaścitā
"The liberated soul enjoys the fulfillment of all his desires in the company of
the omniscient Supreme Brahman."