samaṁ prasāntaṁ suhṛd-ātma-daivam
ananyam ekaṁ jagad-ātma-ketaṁ
bhavāpavargāya bhajāma devam
Śrīla Śrīdhara Svāmī states that the Lord is a true friend because He sets one’s proper intelligence into motion if one desires to know the truth about God and the soul. Śrīla Jīva Gosvāmī and Śrīla Viśvanātha Cakravartī both emphasize that the term bhavāpavargāya indicates the highest liberation of pure love of Godhead, characterized by unalloyed devotional service unto the Lord.
Śrīla Viśvanātha Cakravartī also explains that the Supreme Lord is samam, “perfectly objective and balanced,” whereas other living beings, having an incomplete grasp of reality, cannot be perfectly objective. Those who surrender unto the Lord also become fully objective by taking shelter of His supreme consciousness.