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

there must be no difference between the creator of the abode and the abode itself,"
then the sūtra replies. “No. This is not a fault". Why is that? The sūtra replies,
“upadeśāntara-vat" (for it is like other teachings). In the Taittirīya Upaniṣad it is
said:
ānandaṁ brahmaṇo vidvān
"A wise man knows the bliss of the Supreme".
In this and other teachings it is said that even though the Supreme is one with
His attributes, still He is also different from them. That is the meaning.
(Note: Here the opponent claims that because the Lord is not different from His
transcendental abode, therefore it is not possible for the Lord to dwell in that
abode, for He is not different from it. This is refuted by the scriptures' assertion
that the Lord is also different from His attributes, including His transcendental
abode.)
Sūtra 38
vyatihāro viśiṁṣanti hītara-vat
vyatihāro-changeable; viśiṁṣanti—distinguish; hi—indeed; itara—others; vat—
like.
Like others, they say they are interchangeable.
Purport by Śrīla Baladeva Vidyābhūṣaṇa
In the Bṛhad-āraṇyaka Upaniṣad (1.4.15) it is said:
ātmānam eva lokam upāsīta
"One should worship the Supreme Personality of Godhead as identical with His
spiritual abode."
This passage of the Śruti-śāstra clearly shows that the Supreme Personality of
Godhead is identical with His spiritual abode and the spiritual abode is identical

...परमपुरुष श्रीभगवान् के साथ। इस प्रकार यह सिद्ध होता है कि वे दोनों परस्पर अभिन्न हैं। श्रीभगवान् अपने दिव्य धाम से अभिन्न हैं, और उनका दिव्य धाम स्वयं श्रीभगवान् से अभिन्न है।
गोपालतापिन्युपनिषद् के "सत्पुण्डरीकनयनम्" से आरम्भ होने वाले वचन में, तथा "साक्षात् प्रकृतिपरोऽयमात्मा गोपालः" इत्यादि सन्दर्भ में,
श्रुति-शास्त्र यह स्पष्ट प्रतिपादित करता है कि श्रीभगवान् का श्रीविग्रह स्वयं श्रीभगवान् से अभिन्न है, और श्रीभगवान् अपने श्रीविग्रह से अभिन्न हैं।
इस प्रकार सच्चिदानन्द-स्वरूप श्रीभगवान् अपनी अचिन्त्य शक्ति के द्वारा अपने दिव्य धाम के रूप में स्वयं को प्रकट करते हैं,
जिसे वे केवल अपने अनन्य भक्त पर ही प्रकाशित करते हैं, अन्य किसी पर नहीं।
इस प्रकार यह सिद्ध होता है कि जिस प्रकार श्रीभगवान् का ध्यान किया जाता है, उसी प्रकार श्रीभगवान् के दिव्य धाम का भी ध्यान करना चाहिए।
॥ अधिकरणम् १७ ॥
(भगवद्धर्माधिकरणम् — श्रीभगवान् के दिव्य गुण)
श्रील बलदेव विद्याभूषण विरचित गोविन्दभाष्य — भूमिका:
पूर्वोक्त सिद्धान्त को ही और अधिक दृढ़ करने के लिए यह निरूपण आरम्भ किया जाता है।
भगवान् के विशेष स्वरूप और दिव्य गुणों का प्रतिपादन करने वाले अनेक श्रुति-वाक्य यहाँ विचार के विषय (विषय-वाक्य) हैं।
संशय: क्या श्रीभगवान् के रूप और गुण दिव्य यथार्थता (अप्राकृत सत्य) हैं अथवा वे केवल प्राकृत माया (भ्रम) हैं?
पूर्वपक्ष: (पूर्वपक्षी का कथन है) — बृहदारण्यकोपनिषद् (४।४।१९) में कहा गया है:
नेह नानास्ति किञ्चन
"परम तत्त्व में किसी प्रकार का नानात्व (विविधता या भेद) विद्यमान नहीं है।"
तथा बृहदारण्यकोपनिषद् (२।३।६) में कहा गया है:
अथात आदेशो नेति नेति
"इसके पश्चात् ब्रह्म का उपदेश 'यह नहीं, यह नहीं' (नेति नेति) इस प्रकार किया गया है।"

"This is the teaching: It is not this. It is not this."
In this way the Śruti-śāstra teaches that the Supreme has neither features nor
qualities.
Siddhānta (conclusion): In the following words the author of the sūtras gives
His conclusion.
Sūtra 39
saiva hi satyādayaḥ
sā—she; eva—indeed; hi—indeed; satya—truth; ādayaḥ—beginning with.
Indeed, she is those that begin with truth.
Purport by Śrīla Baladeva Vidyābhūṣaṇa
In the Śvetāśvatara Upaniṣad (6.8) it is said:
parāsya śaktiḥ
"The Supreme has a potency that is spiritual."
In the Viṣṇu Purāṇa (6.7.61) it is said:
viṣṇu-śaktiḥ parā
"Lord Viṣṇu has a potency that is spiritual."
This potency is clearly different from the illusory material potency (māyā). As
heat is to fire, so this personal, spiritual potency is to the Lord. This potency is
called parā śakti (spiritual potency) or svarūpa śakti (the Lord's personal potency).
Because this spiritual potency manifests itself as the truthfulness and other
qualities of the Lord, these qualities are not material or illusory. They are the
actual qualities of the Lord. Two arguments proving that the Lord's truthfulness
and other qualities are manifestations of this spiritual potency will be given later.

The "neti neti" passage quoted by the pūrvapakṣa has already been refuted in sūtra
3.2.22.
The word "ādi" (beginning with) should be understood to imply the Lord's
other qualities, such as His purity, mercy, forgiveness, omniscience, omnipotence,
bliss, handsomeness, and many others. That is why Parāśara Muni defines the
word "bhagavān" as "The Supreme Personality of Godhead, who is supremely
pure, filled with spiritual good qualities, and the master of great potencies". Then
Parāśara Muni explains that the Lord has many transcendental qualities, such as
His being the maintainer of all, the master of all, the master of all opulences,
possessing all intelligence, and many other qualities also. In the Viṣṇu Purāṇa
(6.5.72-75) Parāāsra Muni says:
śuddhe mahā-vibhūty-ākhye
pare brahmaṇi śabdyate
maitreya bhagavac-chabdaḥ
sarva-kāraṇa-kāraṇe
"O Maitreya, the word bhagavān' means The Supreme Personality of Godhead,
who is supremely pure, who is the cause of all causes, and who is the master of
great potencies.'
sambharteti tathā bhartā
bha-kāro 'rtha-dvayānvitaḥ
netā gamayitā sraṣṭā
ga-kārārthas tathā mune
"The syllable bha' means the maintainer of all' or the protector of all'. O sage, the syllable ga' means the leader', the savior', or `the creator'.
aiśvaryasya samagrasya
vīryasya yaśasaḥ śriyaḥ
jñāna-vairāgyayos cāpi
ṣaṇṇāṁ bhaga itīṅganāḥ
"Full wealth, strength, fame, beauty, knowledge, and renunciation: these are
the six opulences of the Supreme Personality of Godhead.*
vasanti yatra bhūtāni
bhūtātmany akhilātmani
sa ca bhūteṣv aśeṣeṣu
vakārārthas tato 'vyayaḥ

jñāna-śakti-balaiśvarya. . .
"The syllable va' means the Supreme Personality of Godhead, in whom
everything abode, and who Himself abides in all beings.' Therefore the word
bhagavān' means The Supreme Personality of Godhead, who has all knowledge,
power, and opulences'. "
Therefore the Supreme Personality of Godhead's truthfulness and other
qualities are not different from Him. In this way it is proved that one should
meditate on the Supreme Personality of Godhead as being not different from His
qualities.
Adhikaraṇa 18
The Goddess of Fortune
Introduction by Śrīla Baladeva Vidyābhūṣaṇa
Now will be explained the truth that the goddess of fortune is the best of the
Lord's qualities. In the Śukla Yajur-Veda (31.22) it is said:
śrīś ca te lakṣmīś ca patnyau
"O Supreme Personality of Godhead, Śrī and Lakṣmī are Your wives."
Some say that Śrī is Ramā-devī and Lakṣmī is Bhāgavatī Sampat. Others say that
Śrī is Vāg-devī and Lakṣmī is Ramā-devī. In the Gopāla-tāpanī Upaniṣad (.141) it is
said:
kamalā-pataye namaḥ
"Obeisances to Lord Kṛṣṇa, the goddess of fortune's husband."
In the Gopāla-tāpanī Upaniṣad (1.42) it is also said:
ramā-mānasa-haṁsāya

govindāya namo namaḥ
"Obeisances to Lord Kṛṣṇa, who is the pleasure of the cows, the land, and the
senses, and who is a swan swimming in the Mānasa lake of the goddess of fortune's
thoughts."
In the Rāma-tāpanī Upaniṣad it is said:
ramādhārāya rāmāya
"Obeisances to Lord Rāma, on whom the goddess of fortune rests."
Saṁśaya (doubt): Is the goddess of fortune material, and therefore not eternal,
or is she spiritual, and therefore eternal?
Pūrvapakṣa (the opponent speaks): In Bṛhad-āraṇyaka Upaniṣad (2.3.6) it is
said:
athāta ādeśo neti neti
"This is the teaching: It is not this. It is not this."
These words show that the Supreme has no qualities and therefore it is not
possible that, ultimately, the goddess of fortune can be His wife. The goddess of
fortune is a material illusion, a manifestation of the material mode of pure
goodness.. Therefore the goddess of

because She has many other virtues, She is the source of what is to be desired, both
there and in other places also.
Purport by Śrīla Baladeva Vidyābhūṣaṇa
The words "sā eva" (she indeed) are understood from the previous sūtra. The
"she" here is the transcendental goddess of fortune, who in both the spiritual sky
(tatra), which is untouched by matter, and also in the world of the five material
elements (itaratra), fulfills the desires of her master. She is the eternal goddess of
fortune. The word "kāma" here means "the desire for amorous pastimes". The
word "ādi" (beginning with) here means "personal service and other activities
appropriate for these pastimes.
In this way the goddess of fortune is transcendental. Why is that? The sūtra
explains: "āya-tanādibhyaḥ". The word "āya" means "all-pervading". The word
“tana" means "giving liberation an bliss to the devotees". In these two ways she is
like the Lord Himself, who possesses truthfulness and a host of other virtues.
The word "ādi" (beginning with) here hints that she is spiritual in nature. The
statement of Śvetāśvatara Upaniṣad (6.8) also affirms that she is spiritual. In this
way she is spiritual and all-pervading. She has knowledge, compassion, and a host
of other virtues, and she is also a giver of liberation. In these ways the goddess of
fortune is not different from the Supreme Personality of Godhead. In the Viṣṇu
Purāṇa it is said:
nityaiva sā jagan-mātā
viṣṇoḥ śrīr anapāyinī
yathā sarva-gato viṣṇus
tathaiveyaṁ dvijottama
"The goddess of fortune is the eternal companion of Lord Viṣṇu. She is the
mother of the universe. O best of the brāhmaṇas, as Lord Viṣṇu is all-pervading, so
is she also."
It is also said in the scriptures:
ātma-vidyā ca devi tvaṁ
vimukti-phala-dāyinī
"O goddess of fortune, You are the Lord's spiritual knowledge. You are the
giver of liberation."
If the goddess of fortune were not spiritual it would be improper to ascribe
these two qualities (all-pervasiveness and giving liberation) to her. That the

goddess of fortune is spiritual is described in the following words of the Viṣṇu
Purāṇa:
procyate parameśo yo
yaḥ śuddho 'py upacārataḥ
prasīdatu sa no viṣṇur
ātmā yaḥ sarva-dehinām
"May supremely pure Lord Viṣṇu, who is the master of the spiritual goddess of
fortune and the Supersoul of all living entities, be merciful to us."
The word "para-mā" in this verse means "the spiritual (para) goddess of fortune
(mā)". Because the goddess of fortune has been described as being all-pervading
and having other spiritual attributes, it is not possible that she is material. In this
way it is proved that the goddess of fortune is not material. For these reasons the
goddess of fortune is spiritual and eternal.
Here someone may object: Is it not so that if the goddess of fortune is the
spiritual potency of the Lord, (which is not different from the Lord), then it is not
possible for her to have devotion for the Lord? After all, it is not possible for a
person to have devotion to himself.
If this objection is raised, then the author of the sūtras replies in the following
words.
Sūtra 41
ādarād alopaḥ
ādarāt—because of devotion; alopaḥ—non-ending.
Because of devotion it does not cease.
Purport by Śrīla Baladeva Vidyābhūṣaṇa
Although in truth the goddess of fortune is not different from the Lord, still,
because the Lord is a jewel mine of wonderful qualities, and also because He is the
root of the goddess of fortune's existence, the love and devotion that the goddess
bears for Him never ceases. The branch never ceases to love the tree, nor the
moonlight the moon. Her love and devotion for the Lord is described in many

places in the Śruti-śāstra. In the Śrīmad-Bhāgavatam (10.29.37) it is said:
śrīr yat-padāmbuja-rajaś cakame tulasyā
labdhvāpi vakṣasi padaṁ kila bhṛtya-juṣṭam
"Dear Kṛṣṇa, the lotus feet of the goddess of fortune are always worshiped by
the demigods, although she is always resting on Your chest in the Vaikuṇṭha
planets. She underwent great austerity and penance to have some shelter at Your
lotus feet, which are always covered by tulasī leaves."*
Here someone may object: Is it not true that amorous love is possible only
when there are two: the lover and the beloved? If there is no difference between
the lover and the beloved, then love is not possible between them.
If this is said, then the author of the sūtras gives the following reply.
Sūtra 42
upasthite 'tas tad-vacanāt
upasthite—being near; ataḥ—thus; tat—of that; vacanāt—from the statement.
It is in His presence. It is so because of the statement.
Purport by Śrīla Baladeva Vidyābhūṣaṇa
The word "upasthite" means "nearness". even though the Lord's potency and
the Lord Himself, the shelter of that potency, are one, still, because the Lord is the
best of males and His potency is the jewel of young girls, when They are together
there is naturally the perfection of blissful amorous pastimes. How is that known?
The sūtra explains: "tad-vacanāt" (because of the statement). In the Gopāla-tāpanī
Upaniṣad (2.25) it is said:
yo ha vai kāmena kāmān kāmayate sa kāmī bhavati. yo ha vai tv akāmena kāmān
kāmayate so 'kāmī bhavati.
"He who lusts after pleasures is lusty. He who enjoys without material lust is
not lusty."

In these words the amorous pastimes of the Lord are described. The word "a-
kāmena" here means "with something that bears certainly similarities to lust". This
thing with some similarities to material lust is the Lord's pure spiritual love. That
is the meaning. With spiritual love He enjoys the goddess of fortune, who is
actually Himself. In this way He finds pleasure and fulfillment. For this there is no
fault on His part. By touching the goddess of fortune, who is actually Himself, the
Lord enjoys transcendental bliss. It is like a person gazing at his own
handsomeness (in a mirror). That is what is said here.
Different from His spiritual potency (parā śakti) is the potency of the Lord's
form (svarūpa-śakti). The Śruti-śāstras and other scriptures explain that through
the svarūpa-śakti the Supreme Lord manifests as the best of males, and through
the parā śakti the Lord manifests His various transcendental qualities. It is through
the parā śakti that the Lord manifests His knowledge, bliss, mercy, opulence,
power, sweetness, and other qualities.
It is also through the parā śakti that the Vedic scriptures are manifested. In the
same way is manifested the earth and other places. manifesting as the Lord's
pleasure potency (hlādinī śakti), the parā śakti appears as Śrī Rādhā, the jewel of
teenage girls.
Although the Lord and His parā śakti are not different, still, for enjoying
different pastimes, They are manifested as different. In this way the Lord's desires
are perfectly and completely fulfilled.
These manifestations of the parā śakti, beginning with the manifestation of the
Lord's qualities, are not manifested only recently. They are beginningless and
eternal. They will never cease to exist. Therefore the devotees should meditate on
the Supreme Personality of Godhead as accompanied by the goddess of fortune.
Adhikaraṇa 19
The Many Forms of the Supreme Personality of Godhead
Introduction by Śrīla Baladeva Vidyābhūṣaṇa
In the Gopāla-tāpanī Upaniṣad (1.54) it is said:
tasmāt eva kṛṣṇaḥ paro devas taṁ dhyāyet taṁ raset taṁ bhajet taṁ yajet. iti. oṁ
tat sat.
"Therefore, Lord Kṛṣṇa is the Supreme Personality of Godhead. One should
meditate on Him, glorify Him, serve Him, and worship Him. Oṁ Tat Sat."

Saṁśaya (doubt): Must one always worship Lord Hari as Kṛṣṇa or is it possible
to worship Him in another form also?
Pūrvapakṣa (the opponent speaks): Because this passage ends the Upaniṣad the
proper interpretation is the worship of Lord Hari must always be directed to the
form of Lord Kṛṣṇa alone.
Siddhānta (conclusion): In the following words the author of the sūtras gives
His conclusion.
Sūtra 43
tan nirdharaṇāniyamas tad dṛṣṭaiḥ pṛthag hy apratibandhaḥ phalam
tat—of that; nirdharaṇa—of determination; a—not; niyamaḥ—rule; tat—that;
dṛṣṭaiḥ—by what is seen; pṛthak—distinct; hi—indeed; a—not; pratibandhaḥ—
obstruction; phalam—fruit.
There is no restriction in that regard. It is different because of what is seen.
Non-obstruction is the result.
Purport by Śrīla Baladeva Vidyābhūṣaṇa
There is no rule that says one must worship Lord Hari in His form as Kṛṣṇa
only and not in His form of Lord Balarāma or any of His other forms. Even when
He is a tiny infant as Yaśodā's breast, Lord Kṛṣṇa is always all-pervading, all-
knowing, and full of bliss. How is that known? The sūtra explains: "tad-dṛṣṭaiḥ"
(Because of what is seen). In Gopāla-tāpanī Upaniṣad (2.48) it is said:
yatrāsau saṁsthitaḥ kṛṣṇas
tribhiḥ śaktyā samāhitaḥ
rāmāniruddha-pradyumnai
rukmiṇyā sahito vibhuḥ
catuḥ-śabdo bhaved eko
hy oṁkāras hy aṁśakaiḥ kṛtaḥ
"Lord Kṛṣṇa, accompanied by His three potencies and by Balarāma, Aniruddha,
Pradyumna, and Rukmiṇī, stays in delightful Mathurā Purī. These four names are

identical with the name Om."
Lord Balarāma and the other incarnations are all forms of Lord Kṛṣṇa and so
They also should be worshiped. That is the meaning.
Here someone may object: If that is so then the phrase “kṛṣṇa eva" (Kṛṣṇa
indeed), emphasizing Lord Kṛṣṇa would become meaningless.
To this objection the sūtra replies: "pṛthak" (it is different). This means, "the
result is different". What is that different result? the sūtra explains:
“apratibandhaḥ" (non-obstruction is the result). This means, "the removal of the
obstructions to the worship of Lord Kṛṣṇa, obstructions caused by thinking any
other form is the highest form of the Lord." Therefore, if one is able and if one is
so inclined, he may worship other forms of the Lord, which are all non-different
from Lord Kṛṣṇa.
Adhikaraṇa 20
The Spiritual Master
Introduction by Śrīla Baladeva Vidyābhūṣaṇa
Now will be explained the truth that Lord Kṛṣṇa is attained by one who
approaches a genuine spiritual master. In its description of transcendental
knowledge, the Śvetāśvatara Upaniṣad (6.23) explains:
yasya deve parā bhaktir
yathā deve tathā gurau
tasyaite kathitā hy arthāḥ
prakāśante mahātmanaḥ
"Only to those great souls who have implicit faith in both the Lord and the
spiritual master are all the imports of Vedic knowledge automatically revealed."*
In the Chāndogya Upaniṣad (6.14.2) it is said:
ācāryavān puruṣo veda

"One who approaches a bona fide spiritual master can understand everything
about spiritual realization."*
In the Muṇḍaka Upaniṣad (1.2.12) it is said:
tad-vijñānārthaṁ sa gurum evābhigacchet
"To learn the transcendental subject matter, one must approach a spiritual
master."*
Saṁśaya (doubt): is the result obtained merely by hearing the scriptures from
the spiritual master, or must that hearing be accompanied by the attainment of the
spiritual master's mercy?
Pūrvapakṣa (the opponent speaks): The result is obtained merely by hearing the
scriptures. Why would one need to attain the spiritual master's mercy?
Siddhānta (conclusion): In the following words the author of the sūtras gives
His conclusion.
Sūtra 44
pradāna-vad eva tad uktam
pradāna—gift; vat—like; eva—indeed; tat—that; uktam—said.
It is like a gift. That is said.
Purport by Śrīla Baladeva Vidyābhūṣaṇa
When the spiritual master is pleased with a person that person is able to hear
the scriptures and follow the path of spiritual advancement. In this way one attains
the Lord. By merely hearing the scriptures and following the spiritual path one will
not be able to attain the Lord. Therefore it is said that the spiritual master's mercy
is essential. The prefix "pra" in this sūtra hints at the word "prasāda" (mercy). The
lotus-eyed Supreme Personality of Godhead Himself explains in the Bhagavad-gītā
(13.8);
ācāryopāsanaṁ śaucam

"ज्ञान का अर्थ है प्रामाणिक सद्गुरु की शरण ग्रहण करना और विशुद्ध होना।"
इस प्रकार शास्त्र स्पष्ट करते हैं कि परम पुरुष श्रीभगवान् की प्राप्ति
सद्गुरु की कृपा से ही सम्भव होती है।
अधिकरण २१
श्रीगुरुकृपा-अधिकरणम् (सद्गुरु की कृपा)
श्रील बलदेव विद्याभूषण द्वारा भूमिका
संशय: कौन अधिक महत्वपूर्ण है: व्यक्ति का अपना प्रयास अथवा सद्गुरु
की कृपा?
पूर्वपक्ष: यदि कोई अपनी ओर से यत्न (प्रयास) नहीं करता,
तो सद्गुरु की कृपा प्रभावकारी नहीं होगी। अतः व्यक्ति का अपना प्रयास ही
अधिक महत्वपूर्ण है।
सिद्धान्त: सूत्रकार (श्रीवेदव्यास) निम्नलिखित शब्दों में अपना
निष्कर्ष प्रस्तुत करते हैं।
सूत्र ४५
लिङ्गभूयस्त्वात् तद्धि बलीयस्तदपि ॥
लिङ्ग — प्रमाणों/लक्षणों के; भूयस्त्वात् — बाहुल्य के कारण; तत् — वह (गुरुकृपा); हि —
निश्चय ही; बलीयः — अधिक बलवान्/श्रेष्ठ; तत् — वह; अपि — भी।
अनेक प्रमाणों व लक्षणों के बाहुल्य से वह (गुरुकृपा) ही अधिक बलवती है, वह भी।
श्रील बलदेव विद्याभूषण कृत भाष्य / तात्पर्य
यद्यपि वृषभ तथा अन्य जीवों का रूप धारण करने वाले देवताओं द्वारा
पहले ही सत्यकाम को परमतत्त्व का उपदेश प्राप्त हो चुका था, तथापि शिष्य सत्यकाम
ने अपने सद्गुरु से ही पुनः प्रार्थना की (छान्दोग्योपनिषद् ४।९।२):

bhagavāṁs tv eva me kāmaṁ brūyāt
"O master, please teach me the truth."
In the same way Upakośala (Chāndogya Upaniṣad 4.10.1-4.14.3), even though
he had already attained spiritual knowledge from the sacred fires, nevertheless
approached his spiritual master for instruction. In these two passages of the
Chāndogya Upaniṣad it is clearly seen that the mercy of the spiritual master is the
most important.
Here someone may say: If that is so, then what is the need of doing anything at
all? One should not think in that way. One should still study the scriptures and
follow the spiritual path. In the Śvetāśvatara Upaniṣad (6.23) it is said:
yasya deve parā bhaktiḥ
"One should engage in devotional service to the Supreme Personality of
Godhead."
In the Śruti-śāstra it is said:
śrotavyaḥ mantavyaḥ
"One should meditate on the Supreme Personality of Godhead and hear His
glories."
In the Smṛti-śāstra it is said:
guru-prasādo balavān
na tasmād balavattaram
tathāpi śravaṇādiś ca
kartavyo mokṣa-siddhaye
"The spiritual master's mercy is most important. Nothing is more important.
Still, in order to attain liberation one should certainly hear the glories of the
Supreme Personality of Godhead and serve Him in many ways."

Adhikaraṇa 22
The Supreme Personality of Godhead and the Individual Spirit Soul Are Not
Identical

Introduction by Śrīla Baladeva Vidyābhūṣaṇa

In this way it is proved that by attaining the spiritual master's mercy and by
worshiping the Supreme Personality of Godhead, who has the most glorious
transcendental qualities, one attains the desired result. Now an apparent
contradiction will be resolved.
In the Gopāla-tāpanī Upaniṣad the sages ask Brahmā questions beginning with,
"Who is the supreme object of worship?" Brahmā answers that Lord Kṛṣṇa is the
supreme object of worship, and devotional service is the way to attain Him.
However, in the Gopāla-tāpanī Upaniṣad (2.49) it is also said:

tasmād eva paro rajasa iti so 'ham ity avadhārya gopālo 'ham iti bhāvayet. sa
mokṣam aśnute sa brahmatvam adhigacchati sa brahma-vid bhavati.

"One should think, I am the Supreme Lord beyond the passions of the material world'. One should think, I am Lord Gopāla'. In this way one attains liberation. In
this way one attains the state of being the Supreme Lord. In this way one
understands the Supreme."

The words "so 'ham" (I am He) clearly show the idea that the Supreme
Personality of Godhead and the individual spirit souls are not different.

Saṁśaya (doubt): Do the words "so 'ham" (I am He) here teach the doctrine
that the Supreme Personality of Godhead and the individual spirit souls are
identical, or do they teach some aspect of the doctrine of devotional service, a
doctrine already been described in this book?

Pūrvapakṣa (the opponent speaks): The natural meaning of the words here is
that the doctrine of oneness is the way to liberation.

Siddhānta (conclusion): In the following words the author of the sūtras gives
His conclusion.

Sūtra 46

pūrva-vikalpaḥ prakaraṇāt syāt kriyā-mānasa-vat
pūrva—previous; vikalpaḥ—concept; prakaraṇāt—from the context; syāt—may
be; kriyā—actions; mānasa—mind; vat—like.
Because of the context it is like what goes before. It is like the thoughts and
deeds.
Purport by Śrīla Baladeva Vidyābhūṣaṇa
The declaration "so 'ham" (I am He) in the Gopāla-tāpanī Upaniṣad should be
understood according to the passages that precede it. Why is that? The sūtra
declares: "prakaraṇāt" (because of the context). In the beginning of Gopāla-tāpanī
Upaniṣad (1.14) it is said:
bhaktir asya bhajanaṁ tad ihāmutropādhi-nairāśyenāmusmin manaḥ kalpanam
etad eva naiṣkarmyam.
"Without any desire for material benefit in this life or the next one should
engage in devotional service to Lord Kṛṣṇa. That will bring freedom from the
bonds of karma."
Devotional service is also described at the end of the Gopāla-tāpanī Upaniṣad in
these words:
sac-cid-ānandaika-rase bhakti-yoge tiṣṭhati.
"One should engage in devotional service, which is eternal and full of
knowledge and bliss."
The middle portion of the Upaniṣad cannot deal with a topic different from
what is discussed in the beginning and end. Here the sūtra gives an example:
"kriyā-mānasa-vat" (It is like the thoughts and deeds). The deeds here are the
activities of devotional service, which begin with worship of the Lord. The
thoughts here are meditation on the Lord.
Devotional service was described in the beginning and end of the Upaniṣad.
Therefore the declaration "so 'ham" (I am He) should be understood as a
description of some feature of the same devotional service already described in the
preceding passages.
Pushed by intense love or fear, a person may sometimes call out, "I am he!" In

this way a person may sometimes call out, "I am Kṛṣṇa!" or "I am that lion!"
In beginning of the Gopāla-tāpanī Upaniṣad (1.2) the question is asked:
kaḥ paramo devaḥ
"Who is the Supreme Personality of Godhead?"
In that passage the sages asked Brahmā about the identity of Supreme, who is
the supreme object of worship, the deliverer from the world of repeated birth and
death, the shelter of all, the first cause of all causes. Brahmā replied:
śrī-kṛṣṇo vai paramaṁ daivatam
"Lord Kṛṣṇa is the Supreme Personality of Godhead."
Then, to help enable meditation on the Lord, Brahmā described Lord Kṛṣṇa's
various qualities. Then Brahmā says (Gopāla-tāpanī Upaniṣad 1.6):
yo dhyāyati. . .
"One who meditates on Lord Kṛṣṇa, glorifies Him, and worships Him, becomes
liberated. He becomes liberated."
Thus Brahmā shows that by meditating on Lord Kṛṣṇa, chanting mantras
glorifying Lord Kṛṣṇa, and engaging in other activities of devotional service, one
becomes liberated from the world of birth and death. The again it is said (Gopāla-
tāpanī Upaniṣad 1.7):
te hocuḥ kiṁ tad-rūpam
"The sages said: What is His form?"
This question is about devotional service and the Supreme Personality of
Godhead, who is worshiped in devotional service. Brahmā answered this question
in these words (1.8):
tad u hovāca hairanyo gopa-veśaṁ abhrābham

"Brahmā said: He is a cowherd boy. He is dark like a monsoon cloud."
Then, after describing Lord Kṛṣṇa's form, Brahmā describes the mantra to be
chanted. He says (1.11):
ramyaṁ punā rasanam
"Lord Kṛṣṇa's mantra should chanted repeatedly."
Then Brahmā describes devotional service in these words (1.14):
bhaktir asya bhajanam
"One should engage in devotional service to Lord Kṛṣṇa."
Then Brahmā describes the mantra one should chant in order to see Lord
Kṛṣṇa's form. Brahmā says (1.24):
oṁkāreṇāntaritaṁ yo japati. . .
"To one who chants this mantra beginning with Oṁ, Lord Kṛṣṇa reveals His
own transcendental form."
Then, in Gopāla-tāpanī Upaniṣad 1.38 (tam ekaṁ govindam), Brahmā describes
Lord Kṛṣṇa's transcendental form, which is full of knowledge and bliss. Finally
Brahmā concludes (1.54):
tasmāc chrī-kṛṣṇa eva paro devaḥ
"Therefore Lord Kṛṣṇa is the Supreme Personality of Godhead."
In the second chapter of Gopāla-tāpanī Upaniṣad it is said that the gopīs, after
enjoying pastimes with Lord Kṛṣṇa, and after asking Him questions, and after
attaining His permission, presented a great feast before the sage Durvāsā. Pleased,
the sage blessed them. When they asked him about Lord Kṛṣṇa, the sage described
to them (in the passage beginning with the word "Śrī Kṛṣṇaḥ") the extraordinary
nature of Lord Kṛṣṇa's pastimes. He told them that Lord k is the first cause of all
causes, that He is conquered by the pure love of His devotees, that He is dear to
His devotees, and many other glories of Lord Kṛṣṇa. Then (in the passage
beginning with the words “sā hovāca"), Durvāsā is asked about Lord Kṛṣṇa's birth,

activities, mantra, and abode. In the passage beginning with the words "sa hovāca
tām" the sage answered the question by recounting a conversation of Brahmā and
Lord Nārāyaṇa. In that account he explained that Lord Kṛṣṇa is perfect and
complete and he also explained that Lord Kṛṣṇa is the savior from the world of
birth and death. Then, in the passage beginning with the words "vanair anekair
ullasat", Brahmā described the Lord's spiritual abode named Mathurā, which is
protected by the Lord's cakra and which is splendid with many forests. At this
point the "so 'ham" passage occurs (Gopāla-tāpanī Upaniṣad (2.49):
tasmād eva paro rajasa iti so 'ham
"One should think, `I am the Supreme Lord beyond the passions of the material
world'."
In this way it is said that the condition of thinking oneself non-different from
the Lord is the cause of liberation. Because devotional service was described
previously in this Upanisad as the cause of liberation, the oneness with the Lord
here must but a certain feature of that devotional service. It must be a symptom of
ecstatic love, like the shedding of many tears or other symptoms of ecstatic love.
The passages “aham asmi" (I am He), "brahmāham asmi" (I am the Supreme), and
other similar passages in the Taittirīya Upaniṣad and other scriptures, passages
declaring the oneness of the individual soul and the Supreme, should all be taken
in this way, as expressions of persons overwhelmed with ecstatic love, expressions
that are actually proof that the individual souls and the Supreme are indeed
different persons and are not at all identical. This truth has already been explained
in this book.
In the following sūtra will be presented further proof that the words "so 'ham"
(I am He) are indeed a symptom of devotional love and do not at all mean that the
individual souls and the Supreme are identical.
Sūtra 47
atideśāc ca
atideśāt—by comparison; ca—and.
Also by comparison.
Purport by Śrīla Baladeva Vidyābhūṣaṇa