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

Brahman, they who keep the five sacred fires, and they who perform the three
nāciketa sacrifices say these two persons are shade and light."
Saṁśaya: In this passage a companion to the jīva, who experiences the results
of karma, is described. This companion may be interpreted to be either
intelligence, life-breath, or the Supreme Personality of Godhead.
Pūrvapakṣa: The companion here must be either intelligence or life-breath for
they assist the jīva as he experiences the results of karma. The companion cannot
be the Supreme Personality of Godhead for the Supreme Lord never experiences
the results of karma. Therefore the companion must be either intelligence or life-
breath.
Siddhānta: The conclusion follows.
Sūtra 11
guhāṁ praviṣṭāv ātmānau hi tad darśanāt
guhām—in the cave; praviṣṭāu—entered; ātmānau—two selves; hi—indeed; tat—
that; darśanāt—because of being seen in other passages of Vedic literature.
The two persons that have entered the cave of the heart are the two selves (the
Supreme Personality of Godhead and the jīva because this explanation is seen in
Vedic literature.
Purport by Śrīla Baladeva Vidyābhūṣaṇa
The two persons that have entered the cave of the heart are the jīva and the
Supreme Personality of Godhead, not the jīva and intelligence, and not the jīva
and the life-breath. Why? The sūtra says tad darśanāt (because this explanation is
seen in Vedic literature).
Š The Kaṭha Upaniṣad (2.1.7) says that the jīva has entered the cave of the heart:
yā prāṇena sambhavaty
aditir devatāmayī
guhāṁ praviśya tiṣṭhantīṁ
yā bhūtebhir vyajāyata
"Accompanied by the life-breath and a host of powers, the jīva, who is the king
of the senses, enters the cave of the heart."
Another verse (Kaṭha Upaniṣad 1.2.12) says that the Supreme Personality of