The Vedanta Sutras, commentary by Sankaracharya (SBE34), tr. by George Thibaut  at sacred-texts.com
31. On account of the impossibility of (the gods being qualified) for the madhu-vidyâ, &c., Gaimini (maintains) the non-qualification (of the gods for the Brahma-vidyâ).
A new objection is raised against the averment that the gods, &c. also are entitled to the knowledge of Brahman. The teacher, Gaimini, considers the gods and similar beings not to have any claim.--Why?--On account of the impossibility, in the case of the so-called Madhu-vidyâ, &c. If their claim to the knowledge of Brahman were admitted, we should have to admit their claim to the madhu-vidyâ ('the knowledge of the honey') also, because that also is a kind of knowledge not different (from the knowledge of Brahman). But to admit this latter claim is not possible; for, according to the passage, 'The Sun is indeed the honey of the devas' (Kh. Up. III, 1, 1), men are to meditate on the sun (the god Âditya) under the form of honey, and how, if the gods themselves are admitted as meditating worshippers, can Âditya meditate upon another Âditya?--Again, the text, after having enumerated five kinds of nectar, the red one, &c. residing in the sun, and after having stated that the five classes of gods, viz. the Vasus, Rudras, Âdityas, Maruts, and Sâdhyas, live on one of these nectars each, declares that 'he who thus knows this nectar becomes one of the Vasus, with Agni at their head, he sees the nectar and rejoices, &c., and indicates thereby that those who know the nectars enjoyed by the Vasus, &c., attain the greatness of the Vasus, &c. But how should the Vasus themselves know other Vasus enjoying the nectar, and what other Vasu-greatness should they desire to attain?--We have also to compare the passages 'Agni is one foot, Âditya is one foot, the quarters are one foot' (Kh. Up. III, 18, 2); 'Air is indeed the absorber' (Kh. Up. IV, 3, 1); 'Âditya is Brahman, this is the doctrine.' All these passages treat of the meditation on the Self of certain divinities, for which meditation these divinities themselves
are not qualified.--So it is likewise impossible that the rishis themselves should be qualified for meditations connected with rishis, such as expressed in passages like Bri. Up. II, 2, 4, 'These two are the rishis Gautama and Bharadvâga; the right Gautama, the left Bharadvâga.'--Another reason for the non-qualification of the gods is stated in the following Sûtra.