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

This sūtra means, "In whatever direction, place, or time (yatra) there is single-
pointed concentration (ekāgratā) of the mind, in that (tatra) direction, place, or
time one should worship Lord Hari". The meaning here is that in the worship of
the Lord there is no restriction of direction, place, or time. Why is that? The sūtra
explains, "aviśeṣāt" (because there is nothing specific). This means, "because the
scriptures give no specific instruction in this matter". In the Varāha Purāṇa it is
said:
tam eva deśaṁ seveta
taṁ kālaṁ tām avasthitim
tān eva bhogān seveta
mano yatra prasīdati
na hi deśādibhiḥ kaścid
viśeṣaḥ samudīritaḥ
manaḥ-prasādanārthaṁ hi
deśa-kālādi-cintanam
"One should seek a place, time, situation, and sensory environment where the
mind becomes peaceful and cheerful. Other than that there is no specific
instruction about place or environment. Place, time, situation, and sensory
environment should be chosen to facilitate a peaceful and cheerful mind."
Here someone may object: Is it not so that there are actually rules regarding the
place of worship? For example, in the Śvetāśvatara Upaniṣad (2.10) it is said:
same śucau śarkara-vahni-vāluka-
vivarjite śabda-jalāśrayādibhiḥ
mano-'nukūle na tu cakṣu-pīḍane
guhā-nivātāśrayaṇe niyojayet
"One should practice yoga is a solitary place with level ground free from
pebbles and stones, free from winds, clean and pure, pleasing to the mind, not
unpleasing to the eyes, secluded, and far from noisy bathing places."
Also, one should meditate in a holy place, for holy places bring liberation.
If this is said, then I reply: Yes. It is true. Still, there may be an unfortunate
situation where one is not able to take shelter of a holy place, although of course,
if there is no such misfortune, one should stay in a holy place and worship the
Lord there. Still, the final conclusion is given here in the words "mano-'nukūle"
(one should find a place that is pleasing to the mind).