गोविन्द भाष्य (श्रील बलदेव विद्याभूषण - अचिन्त्यभेदाभेद वेदान्त ब्रह्मसूत्र भाष्य सटीक)

tat prāk śruteś ca tat—that; prāk—before; śruteḥ—from the Śruti-śāstra; ca—and. Because the Śruti-śāstra declares that He existed before the creation. Purport by Śrīla Baladeva Vidyābhūṣaṇa Because in the beginning of creation the varieties of material nature were not yet manifested, and thus the material world was all one, it is also not proper to accept the use of the plural here in a literal sense. This is so because the Śruti- śāstras declare that in the beginning of material creation only the Supreme Personality of Godhead existed. Therefore the plural here must be used in a secondary sense. In the following words the author of the sūtras gives another reason why the word "prāṇa" should be interpreted as a name of the Supreme Personality of Godhead. Sūtra 4 tat-pūrvakatvād vācaḥ tat—that; pūrvakatvāt—because of being before; vācaḥ—speech. Because speech existed before the material creation. Purport by Śrīla Baladeva Vidyābhūṣaṇa The word "vācaḥ" (speech) here means "the names of things other than the Supreme Personality of Godhead, the master of many spiritual potencies". This speech existed before the pradhāna, the mahat-tattva, and the other features of the material world were created. Because the names and forms of the various material features were not yet created, and because the material senses also were not yet created at that time in the beginning of creation, the word "prāṇa" here must be used as a name of the Supreme Personality of Godhead. The Bṛhad-āraṇyaka Upaniṣad (1.4.7) explains: