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

Bādari Muni thinks that the divine person takes the soul to the demigod
Brahmā. Why is that? The sūtra explains, “asya gaty-upapatteḥ" (for that is the
only possible goal). The demigod Brahmā is situated in a single place, and
therefore the soul can go from one place to another in order to meet Him. The
Supreme Personality of Godhead, however, is all-pervading, always present
everywhere. Therefore it is not possible for the soul to go from one place to
another in order to meet Him. That is the meaning.
Sūtra 8
viśeṣitatvāc ca
viśeṣitatvāt—because of being specified; ca—also.
Also because it is specifically stated.
Purport by Śrīla Baladeva Vidyābhūṣaṇa
In Chāndogya Upaniṣad (7.14.1) it is said:
prajāpateḥ sabhāṁ veśma prapadye
"He attains the home of Prajāpati."
In this way it is specifically stated that he attains the demigod Brahmā.
Sūtra 9
sāmīpyāt tu tad vyapadeśaḥ
sāmīpyāt—because of nearness; tu—but; tat—that; vyapadeśaḥ—designation.
But that designation is because of nearness.
Purport by Śrīla Baladeva Vidyābhūṣaṇa