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

sarvaṁ khalv idaṁ brahma taj jalān iti śānta upāsīta. atha khalu kratumayaḥ
puruṣaḥ. yathā kratur asmin loke puruṣo bhavati tathetaḥ pretya bhavati. sa kratuṁ
kurvīta. manomayaḥ prāṇa-śarīro bhā-rūpaḥ satya-saṅkalpa ākāśātmā sarva-karmā
sarva-kāmaḥ sarva-gandhaḥ sarva-rasaḥ sarvam idaṁ abhyāto avākyān ādaraḥ.
"Everything is Brahman. From Him everything has come. The peaceful sage
should worship Brahman with this idea. The Supreme Personality of Godhead is
the activities of devotional service. When devotional service is performed in this
world the Supreme Personality of Godhead is present. As one performs devotional
service in this life he will attain an appropriate body after death. The Supreme
Personality of Godhead is known by those whose minds are pure. He is the
controller of all life. He is effulgent and glorious. His every desire is automatically
fulfilled. He is all-pervading. He is the original creator of everything. He fulfills all
desires. He possesses all pleasant fragrances. He is all sweetness. He is present
everywhere. He cannot be described in words. He cannot be known."
Saṁśaya: Do the adjectives (beginning with manomaya) in this passage describe
the jīva or the Paramātmā?
Pūrvapakṣa: The words manaḥ and prāṇa here appropriately describe the jīva.
The Muṇḍaka Upaniṣad (2.1.2) explains: aprāṇo hy amanāḥ śubhraḥ (The splendid
Supreme Person has neither breath nor mind). Because this passage from the
Chāndogya Upaniṣad contradicts the description of the Supreme Lord in this way,
it should be understood to refer to the jīva. The opening words sarvaṁ khalv idaṁ
brahma (Everything is Brahman) do not necessarily mean that the entire passage
following them are about Brahman, but are merely spoken so that the worshiper
may become peaceful. The teaching there is that because Brahman is everything
one should become peaceful. The rest of the passage should then be understood to
refer to the jīva and the word brahma at the end of the passage should also be
understood to refer to the jīva.
Siddhānta: The proper conclusion is:
Sūtra 1
sarvatra prasiddhopadeśāt
sarvatra—everywhere; prasiddha—celebrated; upadeśāt—because of the teaching.
(The word "manomaya" here refers to the Paramātmā) because (in this passage)
the famous (attributes of the Paramātmā as are taught) everywhere (in Vedānta
literature are) described.