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

[SŪ. 3. 2. 28.
554 VEDĀNTA-PĀRIJĀTA-SAURABHA ADH. 6.]
different postures, viz. coil, the erect hood and so on. Similarly
Brahman is one, but is different as soul, matter and so on.¹
Rāmānuja and Śrīkaṇṭha
This is sūtra 26 in their commentaries. Rāmānuja begins a new
adhikarana here. Interpretation different. They too take this
sūtra as stating a prima facie view regarding the relation between
the non-sentient (i.e. the acit) and Brahman, and interpret it to mean
that the non-sentient is but a particular state (saṁsthāna-viśeṣa)
of Brahman, just as the coil is of the serpent.²
Baladeva
This is sūtra 28 in his commentary. He begins a new adhikaraṇa
here, concerned with an entirely different topic, viz. the identity
between the Lord and His attributes (four sūtras). Hence the sūtra:
"But on account of the designation of both, (the Lord is both bliss
and blissful and so on), like the serpent and the coil". That is, the
Lord is essentially intelligence and bliss, yet possesses these as His
attributes, just as the serpent is nothing but the coil, yet possesses
it as its attribute.³
SŪTRA 28
"OR LIKE LIGHT AND (ITS) SUBSTRATUM, ON ACCOUNT OF BEING
LIGHT"
Vedānta-pārijāta-saurabha
There is such a relation (of difference-non-difference) between
the individual soul and the Highest Person as well,—on account of
the designation of both,—as between light and its substratum.
Hence, it is not to be supposed that there is an absolute non-difference
(between the two) on the ground of the aphorism: "Hence with the
infinite" (Br. Sū. 3.2.26),—this is the sense.
¹ Ś.B. 3.2.27, p. 743; Bh. B. 3.2.28 (written as 3.2.27), p. 170.
² Śrī. B. 3.2.26, pp 245-246, Part 2; Śk. B. 3.2.26, pp. 258-259, Part 9.
³ G B. 3 2.28, p. 85, Chap. 3.