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

Sūtra 1
vāṅ manasi darśanāc chabdāc ca
vāk—voice; manasi—in the mind; darśanāt—because of sight; śabdāt—because
of sound; ca—also.
Because of what is seen and heard, voice enters mind.
Purport by Śrīla Baladeva Vidyābhūṣaṇa
Voice itself enters the mind. Why is that? The sūtra explains, "darśanāt"
(because of what is seen). This means that even when the external voice is silent, it
is seen that the voice is still active in the mind. The sūtra also explains, "śabdāt"
(because of what is heard). In the scriptures (Chāndogya Upaniṣad) it is heard:
vāṅ manasi sampadyate
"The voice enters the mind."
Any other interpretation would do violence to the clear meaning of this quote.
No evidence actually supports the idea that only the activity of the voice enters the
mind.
Here someone may object: Because mind does not possess the nature of the
voice, voice itself cannot have entered the mind. It is only the activities of one
thing that can enter another thing dissimilar in nature. An example of this is the
activities of fire, which can thus enter water. This is so, for it is clearly seen.
If this is said, then I reply: Voice and mind meet. They do not join together and
become one. The meaning is that even though their natures are different, the two
of them actually do meet.
Sūtra 2
ata eva sarvāṇy anu
ataḥ eva—therefore; sarvāṇi—all; anu—following.