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

[SŪ. 1. 3. 23.
174 VEDĀNTA-PĀRIJĀTA-SAURABHA ADH. 5.]
Because of the imitation “of that”, i.e. of the small ether having
the eight-fold attributes ever manifest, by that which has its attributes
of freedom from sins and the rest manifest (and not ever manifest)
the ‘small one’ is none but the Highest Self Just as in the Muṇḍaka,
declaring the imitation of the Lord by all in the passage: ‘He alone
shining, everything shines’ (Muṇḍ 2.2.10); and declaring further
that everything is to be manifested by the Lord in the passage
‘Through his light all this shines’ (Muṇḍ 2.2.10), all things which
are imitators and objects to be manifested cannot be the object which
is imitated and the object which manifests,—so the individual soul,
mentioned by Prajāpati, and an imitator, cannot be Brahman, denoted
by the term ‘small’, and object to be imitated.
COMPARISON
Śaṃkara and Bhāskara
Interpretation different, viz. according to them, the sūtras 22-23
form a new adhikaraṇa, designating that the passage Muṇḍaka 2 2.10
refers not to a luminous substance, but to the Supreme Soul.¹ But
according to Nimbārka, they form parts of the preceding adhikaraṇa,
setting forth additional arguments as to why the ‘small ether’ is none
but the Supreme Soul.
Rāmānuja, Śrīkaṇṭha and Baladeva
According to all, the word ‘anukṛteḥ’ means ‘because of simi-
larity’. That is, the individual soul is not the ‘small one’ or Brahman,
because it is only similar to Him.²
SŪTRA 23
“MOREOVER (THIS IS) DECLARED BY SMṚTI.” ³
Vedānta-pārijāta-saurabha
Also Smṛti declares. ‘They have come to attain equality of
attributes with me’ (Gītā 14.2 ⁴).
¹ Ś.B. 1.3.22, pp. 340 ff., Bh B. 1.3.22, pp 58 et seq.
² Śrī. B. 1.3.21, p. 313, Part 1, ‘Tad-anukāras tat-sāmyam’.
ŚK. B. 1.3.21, pp. 444-5, Part 5, G B 1.3.22
³ C.S S. ed., p 15, reads ‘Api smaryyate’ 4 R, B.