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

śāśvatasya ca dharmasya
sukhasyaikāntikasya ca
"And I am the basis of the impersonal Brahman, which is immortal,
imperishable, and eternal, and is the constitutional position of ultimate
happiness."*
This is like a poor man who takes shelter of a rich man and becomes wealthy.
Here someone may object: in the Muṇḍaka Upaniṣad (3.1.3) it is said:
nirañjanaḥ paramaṁ sāmyam upaiti
"Freed from matter, the liberated soul becomes equal to the Supreme."
The Śruti-śāstra thus explains that the liberated soul is equal to the Supreme.
What is the use, then, of even using the word, "the Supreme Lord"? The so-called
atomic nature of the individual soul is only a figure of speech. The truth is that the
individual soul is all-pervading.
If this is said, then the author of the sūtras gives the following reply.
Sūtra 21
bhoga-mātra-sāmya-liṅgāc ca
bhoga—enjoyment; mātra—only; sāmya—equality; liṅgāt—by the sign; ca—
also.
Also because of the indication that the equality is only in enjoyment.
Purport by Śrīla Baladeva Vidyābhūṣaṇa
The word "ca" (also) is used here for emphasis. As a frog jumps, so the word
"na" (not) should jump into this sūtra from sūtra 18. In the Taittirīya Upaniśād
(2.1.1) it is said:
so 'śnute sarvān kāmān saha brahmaṇā vipaścitā