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

Purport by Śrīla Baladeva Vidyābhūṣaṇa
In Taittirīya Upaniṣad (3.2) Bhṛgu Muni repeated a spiritual activity many
times. By this sign (liṅgāt) the importance of repetition is proved. It is understood
that repetition is necessary for the conditioned souls, who have committed
offenses.
Adhikaraṇa 2
Meditation on the Supersoul
Introduction by Śrīla Baladeva Vidyābhūṣaṇa
Now another topic will be considered.
Saṁśaya (doubt): Should one meditate on the Lord as the supreme controller or
as the all-pervading Supersoul?
Pūrvapakṣa (the opponent speaks): In the Śvetāśvatara Upaniṣad (4.7) it is said:
juṣṭaṁ yadā paśyaty anyam īśam
"He sees the Lord as the supreme controller."
Therefore one should meditate on the Lord as the supreme controller.
Siddhānta (conclusion): In the following words the author of the sūtras gives
His conclusion.
Sūtra 3
ātmeti tūpagacchanti grāhayanti ca
ātmā—the Supersoul; iti—thus; tu—indeed; upagacchanti—know;