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

Sūtra 4
karma-kartṛ-vyapadeśāc ca
karma—object; kartṛ—agent; vyapadeśāt—because of the statement; ca—also.
And because the distinction is drawn here between the agent and the object.
Purport by Śrīla Baladeva Vidyābhūṣaṇa
With the words (Bṛhad-āraṇyaka Upaniṣad 3.14.4) etam itaḥ
pretyābhisambhavitāsmi (After death I will attain Him) at the end the manomaya is
clearly designated as the object of the sentence and the jīva, with the words
abhisambhavitāsmi (I will attain) is clearly identified as the agent. Therefore the
manomaya, being the object, must be different from the jīva, which is the agent.
The manomaya must therefore be the Supreme Personality of Godhead. The word
abhisambhavitāsmi here describes meeting. The jīva meets the Supreme Lord as a
great river meets the ocean.
Sūtra 5
śabda-viśeṣāt
śabda—words; viśeṣāt—because of the difference.
(The word "manomaya" here cannot refer to the jīva because the words are in
different cases.
Purport by Śrīla Baladeva Vidyābhūṣaṇa
The text says (Chāndogya Upaniṣad 3.14.3) eṣa ma ātmāntar-hṛdaye (He is
within my heart). In these words the devotee jīva is placed in the genitive case and
the object of his worship is placed in the nominative case. Because the jīva and the
object of his worship are in different cases they must be two distinct persons.