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

He leads they who take shelter of the Lord as He who has no material form.
That is Vyāadeva's opinion. Because both have faults and also because of the
maxim beginning with the words "tat-kratuḥ".
Purport by Śrīla Baladeva Vidyābhūṣaṇa
The divine person leads to the Supreme the saniṣṭhas and all other devotees
who do not think that the Supreme is material. These devotees are different from
they who worship the Lord as the names and forms of this world. That is the
opinion of Vyāsadeva. He does not accept the view that the divine person leads the
worshipers of the demigod Brahmā, nor does he accept the view that the divine
person leads all the worshipers of the Supreme. Why not? The sūtra explains,
"ubhayathā ca doṣāt", which means "because both views contradict the statements
of scripture".
The first view contradicts the following words of Chāndogya Upaniṣad (8.12.3):
paraṁ jyotir upapadya
"He meets the effulgent Supreme Person."
The second view contradicts the description in Chāndogya Upaniṣad (5.10) of
the goal attained by they who have knowledge of pañcāgni-vidyā and who travel
on the path beginning with light. Another reason is given in the maxim of
Chāndogya Upaniṣad (3.14.1) that declares a person attains a destination
appropriate to the nature of his faith. They who identify the Supreme with the
words and other things in the material world cannot travel by the path beginning
with light, for this would contradict the maxim of Chāndogya Upaniṣad. However,
in the scriptures it is affirmed that they who worship the Lord in the words of the
Vedic mantras attain their desires independently. In the Chāndogya Upaniṣad
(7.1.5) it is said:
sa yo nāma brahmety upāste yāvan nāmno gataṁ tatrāsya kāma-cāraḥ
"He who worships the Lord as the sounds of the Vedic mantras attains the goal
of the mantras. He attains his desire."
However, they who are followers of pañcāgni-vidyā travel by the path of light
until they reach Satyaloka. They do this because they worship the Supersoul.
When they attain perfect knowledge of the Supreme, the are able to rise above the
realm of Satyaloka. This is so, for the Śruti-śāstra declares that they who travel on
that path never return to the material world.