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

Sūtra 10
prakaraṇāt—because of the context; ca—also.
This is also confirmed by the context.
Purport by Śrīla Baladeva Vidyābhūṣaṇa
That this passage refers to the Supreme Personality of Godhead is also
confirmed by the following statement of Kaṭha Upaniṣad (1.2.20):
aṇor aṇīyān mahato mahīyān
"The Supreme Personality of Godhead is smaller than the smallest and greater
than the greatest."*
This is also confirmed by the following words of smṛti-śāstra:
atāsi lokasya carācarasya
"You are the eater of this complete cosmic manifestation, of the moving and the
non-moving."
Adhikaraṇa 3
The Associate in the Cave is Brahman
Introduction by Śrīla Baladeva Vidyābhūṣaṇa
Viṣaya: The Kaṭha Upaniṣad (1.3.1) states:
ṛtaṁ pibantau sukṛtasya loke
guhāṁ praviṣṭau parame parārdhe
chāyā-tapau brahma-vido vadanti
pañcāgnayo ye ca triṇāciketāḥ
"Two persons drink the results of karma in cave of the heart. They who know