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

spiritual knowledge he has become able to become the great controller of
demigods and human beings, who fulfills their desires, and grants them the results
of thier actions.
4. Siddhānta (Conclusion): Śrīla Vyāsadeva addresses these views in the
following sūtra.
Sūtra 20
antas tad-dharmopadeśāt
antaḥ—within; tat—of Him; dharma—nature; upadeśāt' because of the instruction.
The person within (the sun and the eye is the Supreme Personality of Godhead),
because the Vedic literatures explain that His nature fits the description of the Lord.
Purport by Śrīla Baladeva Vidyābhūṣaṇa
The person within the sun and the eye is the Supreme Personality of Godhead,
who is present everywhere as the Supersoul. This person is not the individual
spirit soul. Why? Because the Vedic literatures describe Him as being sinless and
possessing all the qualities of the Supreme Personality of Godhead. For example,
He is free from all sin and all karma. The slightest fragrance of karma cannot touch
Him. This is not possible for the individual spirit souls, who remain subject to the
laws of karma. In many other ways also the individual spirit soul does not fit the
description of this perosn within the sun and the eye. For example: the individual
spirit soul is not the fulfiller of the desires of the living entities, nor is he the
awarder of the fruits of action, nor is he the object of the worship of the living
entities.
At this point someone may raise the following objection: Because the person
within the sun and the eye is described as having a body, therefore He must be an
individual spirit soul, for the Supreme Brahman has no body.
To this objection I reply: This is not necessarily so. The puruṣa-sūkta prayers
(Ṛg Veda 10.90) and many other Vedic verses describe the transcendental body of
the Supreme Personality of Godhead. The Śvetāśvatara Upaniṣad also describes the
Supreme Lord's transcendental body in the following words:
vedhāham etaṁ puruṣaṁ mahāntam
āditya-varṇaṁ tamasaḥ parastāt