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

Purport by Śrīla Baladeva Vidyābhūṣaṇa
The word vaiśvānara here refers to Lord Viṣṇu. Why? The sūtra says sādhāraṇa-
śabda-viśeṣāt (because the qualities described here are appropriate for the Lord).
This is the meaning: Even though the word vaiśvānara has many meanings, here it
means "Lord Viṣṇu." The description beginning with the phrase "Heaven is His
head" clearly show that vaiśvānara here means Lord Viṣṇu. Also, the words ātmā
and brahma generally refer to Lord Viṣṇu. The result one obtains by knowing
vaiśvānara is the same as the result of knowing Lord Viṣṇu. The scriptures say
yatheṣīkā tūlam (As reeds are burned by fire, so are sins burned into nothing by
Vaiśvānara). This clearly shows that Vaiśvānara here is Lord Viṣṇu (for only Lord
Viṣṇu has the power to negate sins). The word vaiśvānara is composed of the two
words viśva (all) and nara (human beings), and thus means "He who is the resting
place of all human beings." For these reasons the word vaiśvānara here must mean
"Lord Viṣṇu."
Furthermore, he says:
Sūtra 26
smaryamāṇam anumānaṁ syād iti
smaryamāṇam—described in the smṛti-śāstra; anumānaṁ—inference; syād—is;
iti—thus.
This may also be inferred from the statements of the smṛti-śāstra.
Purport by Śrīla Baladeva Vidyābhūṣaṇa
The word iti here means "this is the reason." In Bhagavad-gītā (15.14), Lord
Kṛṣṇa says:
ahaṁ vaiśvānaro bhūtvā
prāṇināṁ deham āśritaḥ
"I am the vaiśvānara in the bodies of all living entities."*
In these words the smṛti-śāstra affirms that the Vaiśvānara is Lord Viṣṇu. From
this statement it may also be understood that the vaiśvānara in the Chāndogya