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

"as salt has neither inside nor outside, but is a mass of taste and nothing else, so
the soul also has neither inside nor outside, but is a mass of knowledge and
nothing else."
In this way it is concluded that the soul is consciousness alone and nothing
else. The scriptural statements affirming that the soul is sinless and has other
virtues are merely meant to teach that the soul has not material qualities, such as
material happiness, qualities that are all temporary and subject to change. That is
the opinion of Auḍulomi Muni.
Now the author of the sūtras gives His opinion.
Sūtra 7
evam apy upanyāsāt pūrva-bhāvād avirodhaṁ bādarāyaṇaḥ
evam—thus; api—eveb; upanyāsāt—from the reference; pūrva—of the
previous; bhāvāt—from the nature; avirodham—not contradicting; bādarāyaṇaḥ—
Vyāsa.
Even though there are these references, it does not contradict what was before.
That is the opinion of Vyāsadeva.
Purport by Śrīla Baladeva Vidyābhūṣaṇa
Even though it is true that the soul consists of pure consciousness, that truth
does not contradict the soul's possession of the eight virtues. That is the opinion of
Vyāsadeva. Why is that? The sūtra explains, “upanyāsāt pūrva-bhāvād avirodhaṁ"
(even though there are these references, it does not contradict what was before).
This means that Auḍulomi's quote from scripture does not contradict Jaimini's
previous quotation of the words of the demigod Brahmā. The conclusion is that
both scriptural statements are clear and without reservations, and therefore both
are equally compelling evidence, and therefore both are equally true statements
about the liberated soul.
Vyāsadeva certainly accepts the statement of Bṛhad-āraṇyaka Upaniṣad (4.5.13)
that the soul is consciousness alone, consciousness untouched by material
qualities. Indeed, this view does not at all contradict Jaimini's opinion.
The statement that the soul is pure consciousness is meant to show that it has
not the slightest trace of matter in its nature. That statement is not at all opposed
to the statement that that the soul has eight transcendental virtues, just as the
statement that a block of salt is taste only does not at all contradict the statement
that the block of salt has hardness, a certain shape, and other qualities visible to