वेदान्त पारिजात सौरभ (भगवद् निम्बार्काचार्य - द्वैताद्वैत वेदान्त ब्रह्मसूत्र भाष्य सटीक)

[sū 1. 3. 20.
172 VEDĀNTA-PĀRIJĀTA-SAURABHA ADH. 5 ]
Bhāskara
He, too, points out that the statement of Prajāpati does not refer
to the individual soul as such, but to the soul which has become the
Supreme Soul in nature ¹
SŪTRA 20
“AND THE REFERENCE HAS A DIFFERENT PURPOSE.”
Vedānta-pārijāta-saurabha
“The reference” to the individual soul is for showing that the
Supreme Soul is the cause of the manifestation of the real nature of
the individual soul.
Vedānta-kaustubha
To the objection, viz : If the small ether be the Supreme Soul
having His real nature ever-manifest, then the reference to the indivi-
dual soul in the text about the ‘small one’, viz. in the passage: ‘Now,
this serene being, having arisen from this body’ (Chānd 8.3.4),
must have a purport,—the author replies here.
The word “and” (in the sūtra) implies possibility. Just as on
attaining the sun, the eye, overpowered so long by darkness, is com-
pleted in its real form, so on attaining the highest light, i.e. the small
ether, the individual soul, having so long its real nature and qualities
like freedom from sins and the rest hidden by the beginningless māyā, is
completed in its own special form. Thus, the reference to the individual
soul in the statement of Prajāpati is simply for showing that the small
ether is the cause of the manifestation of the real form of the individual
soul, and not for proving that the small ether is the individual soul
itself.
COMPARISON
Śaṁkara and Bhāskara
Interpretation different, viz. . ‘And the reference (to the individual
soul) has a different purpose (viz. the determining of the nature of
Brahman)’ ². According to Nimbārka, however, as we have seen,
¹ Bh B. 1 3 19, p 58.
² Ś.B 1.3 20, p. 339; Bh B 1.3.20, p 58