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

[SŪ. 1. 1. 22.
70 VEDĀNTA-PĀRIJĀTA-SAURABHA ADH. 7.]
COMPARISON
Śaṃkara
This is sūtra 20 in his commentary. Reading and interpretation
same, quotes the same passage. In conclusion, he adds that although
the Supreme Lord is really arūpa or formless, yet He may assume
various māyāmaya-rūpas for favouring His dovotees.¹ That is, all
these passages, teaching the worship of the Person within the sun
and so on, refer to the qualified Brahman only, and not to the highest
Brahman, which of course Nimbārka does not admit.
SŪTRA 22
"AND ON ACCOUNT OF THE DESIGNATION OF DIFFERENCE, (THE
HIGHEST SELF IS) OTHER THAN (THE INDIVIDUAL SOULS OF THE
SUN AND THE REST)."
Vedānta-pārijāta-saurabha
The Highest Self is "other" than the group of individual souls
of the sun and the rest.² Why? "On account of the designation of
difference" in the text 'Abiding in the sun' (Bṛh. 3 7 9 ³) and so
on.
Vedānta-kaustubha
For this reason too, the Highest Self, is "other" than, i.e. different
by nature from, the individual souls of the sun and the rest within
which He abides. Why? "On account of the designation of differ-
ence" between the individual soul and Brahman, in the text: 'Who
abiding within the sun, is other than the sun, whom the sun does not
know, of whom the sun is the body, who rules the sun from within,
he is your soul, the inner controller, immortal' (Bṛh. 3.7.9). Thus,
¹ Ś B. 1.1 20, p. 232; 'Syāt parameśvarasyāpīcchā-vaśān māyāmayam
rūpam sādhakānugrahārtham'.
² C S S ed. slightly different—viz 'The Highest Self is other than the
group of the individual souls of the sun and the rest, within which He abides'
(p. 5).
³ Ś, R, Bh, B.