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

tasmād evam-vic chānto danta uparatas titikṣuḥ śraddhā-vitto bhūtvātmany
evātmānaṁ paśyet
"A person who is wise, peaceful, self-controlled, free from material desires,
tolerant, and forgiving, and whose wealth is faith, is able to see the Supreme
Personality of Godhead present as the Supersoul in his heart."
In this way it is seen that there are two lists of qualifications to understand the
Supreme Personality of Godhead. One list begins with Vedic yajñas ands the other
with peacefulness.
Saṁśaya (doubt): Are both sets of qualifications necessary or not?
Pūrvapakṣa (the opponent speaks): In the Chāndogya Upaniṣad (6.14.2) it is
said:
ācāryavān puruṣo veda
"One who approaches a bona fide spiritual master can understand everything
about spiritual realization."*
Therefore to attain transcendental knowledge one need only find a spiritual
master. Nothing else is required.
Siddhānta (conclusion): In the following words the author of the sūtras gives
his conclusion.
Sūtra 26
sarvāpekṣā ca yajñādi-śrutir aśva-vat
sarva—of all; apekṣā—need; ca—also; yajña—yajnas; ādi—beginning; śrutiḥ—
the Śruti-śāstra; aśva—horse; vat—like.
Also, all are needed. The Śruti-śāstra mentions yajñas and other things. They
are like a horse.
Purport by Śrīla Baladeva Vidyābhūṣaṇa