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

"Everything there is spiritual. What is the nature of the seer? What is the
nature of the seen?"
In the Mādhyandina-śruti it is said:
sa vā eṣa brahma-niṣṭha idaṁ śarīraṁ martyam atisṛjya brahmābhisampadya
brahmaṇā paśyati brahmaṇā śṛṇoti brahmaṇaivedaṁ sarvam anubhavati
"Devoted to the Supreme Lord, the individual soul leaves his mortal body and
meets the Lord. By the Lord's grace he sees. By the Lord's grace he hears. By the
Lord's grace he perceives everything."
In the Smṛti-śāstra it is said:
vasanti yatra puruṣāḥ
sarve vaikuṇṭha-mūrtayaḥ
"Everyone there has a spiritual form like that of the Supreme Personality of
Godhead."
The spiritual desire of the soul is cultivated from the very beginning of his
devotional activities. This is described in the "yathā kratuḥ" maxim and also in the
following words of the Smṛti-śāstra:
gacchāmi viṣṇu-pādābhyāṁ
viṣṇu-dṛṣṭyānudarśanam
"I walk with Lord Viṣṇu's feet. I see with Lord Viṣṇu's eyes."
In the Smṛti-śāstra it is again said:
muktasyaitad bhaviṣyati
"This is the nature of the liberated soul."
Adhikaraṇa 8