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

The meaning of this sūtra is clear.
The smṛti-śāstra also confirms that this text refers to Lord Viṣṇu. The Viṣṇu
Purāṇa (6.5.65-70) says:
dve vidye veditavye
iti cātharvaṇī śrutiḥ
parayā tv akṣara-prāptiḥ
ṛṅ-vedādi-mayī aparā
yat tad avyaktam ajaram
acintyam ajam avyayam
anirdeśyam arūpaṁ ca
pāṇipādādy-asaṁyutam
vibhuṁ sarva-gataṁ nityaṁ
bhūta-yonim akāraṇam
vyāpya-vyāpyaṁ yataḥ sarvaṁ
tad vai paśyanti sūrayaḥ
tad brahma paramaṁ dhāma
tad dhyeyaṁ mokṣa-kāṅkṣiṇām
śruti-vākypditaṁ sūkṣmaṁ
tad viṣṇoḥ paramaṁ padam
tad eva bhagavad-vācyaṁ
svarūpaṁ paramātmanaḥ
vācako bhagavac-chabdas
tasyādyasyākṣarātmanaḥ
evaṁ nigaditārthasya
sa-tattvaṁ tasya tattvataḥ
jñāyate yena taj-jñānaṁ
param anyat trayīmayam
"The Ātharva Veda says there are two kinds of knowledge: superior and inferior.
Superior knowledge is that which brings one to the eternal and inferior knowledge
is the teaching of the Ṛg Veda and the other Vedas. The eternal is unmanifested,
without decay, inconceivable, unborn, unchanging, without material form,
without material hands or feet, all-powerful, all-pervading, eternal, the source of
all living entities, causeless, present within everything, untouched by anything,
and the source from which everything has come. Saintly persons see Him. He is
the Supreme Personality of Godhead. He is the supreme abode. He is the object of
meditation for they who yearn for liberation. He is described in the words of the
Vedas. He is supremely subtle. He is Lord Viṣṇu. He is known as Bhagavān (the
Supreme Personality of Godhead). He is the supreme Lord who has a
transcendental form. He is Bhagavān. He is eternal. One who knows these truths