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

"Birth and death come and go. How can birth and death affect the prāṇa?" Therefore it is concluded that the principal prāṇa is "created" in the same way the individual spirit soul is "created". Siddhānta (conclusion): In the following words the author of the sūtras gives His conclusion. Sūtra 8 śreṣṭhaś ca śreṣṭhaḥ—the principal one; ca—also. The principal one also. Purport by Śrīla Baladeva Vidyābhūṣaṇa The principal prāṇa (life-force) is created in the same way ether and the other elements are created. This is confirmed in the words of the Muṇḍaka Upaniṣad (2.1.3): jāyate prāṇaḥ "The prāṇa was created." In its pratijñā statement the Muṇḍaka Upaniṣad declares: sa idaṁ sarvam asṛjata "He created everything." To avoid contradicting these words it must be accepted that the principal prāṇa was also created. For this reason the scriptural passages stating that the prāṇa was never created should be understood allegorically and not literally. One prāṇa is called the principal prāṇa because it maintains the material body. So its meaning can be carried into the next sūtra, this sūtra is given separately and not joined to the previous sūtra.