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

transcendental qualities, including invisibility, should be understood (to be the
topic of discussion). Why? the sūtra says dharmokteḥ (because His qualities are
described here).
The Muṇḍaka Upaniṣad (1.1.9) says:
yaḥ sarvajñaḥ sarvavid yasya jñānamayaṁ tapaḥ. tasmād etad brahma nāma-
rūpam annaṁ ca jāyate
"The Supreme Personality of Godhead knows everything. He knows everything.
He is full of knowledge. From Him is born that Brahman that is the material form
of this world."
Because in the pasage of Muṇḍaka Upaniṣad (1.1.6) that begins divyo hy amūrtaḥ
puruṣaḥ (The Supreme Person is transcendental and formlesss) the akṣara is
described as possessing a host of transcendental qualities, which include
omniscience, and because that akṣara is described as the ultimate goal of all
knowledge, the akṣara must be the Supreme Personality of Godhead.
Sūtra 22
viśeṣaṇa-bheda-vyapadeśābhyāṁ ca netarau
viśeṣaṇa—modifiers; bheda—difference; vyapadeśābhyām—because of the
description; ca—and; na—not; itarau—the other two.
Because of the description of the qualities (of the akṣara) in these two
(passages, the akṣara) cannot be the other two (pradhāna and jīva).
Purport by Śrīla Baladeva Vidyābhūṣaṇa
The other two, that is pradhāna and jīva, should not be thought (to be the topic
of discussion here). Why? the sūtra says viśeṣaṇa (because of the description of the
qualities). Because the description in Muṇḍaka Upaniṣad (1.1.9), beginning with
the words yaḥ sarvajña (The Supreme Personality of Godhead knows everything),
specifically identifies the akṣara as the Supreme Personality of Godhead, and
because the description in Muṇḍaka Upaniṣad (1.1.6), beginning with the word
divya (The Supreme Person is transcendental), identifies the akṣara as a being
different from the jīva, therefore the akṣara mentioned in both passages must be
understood to be the Supreme Personality of Godhead, the original cause of all
causes.