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

soul, all the prāṇas are considered to be senses. Siddhānta (conclusion): In the following words the author of the sūtras gives His conclusion. Sūtra 17 ta indriyāṇi tad vyapadeśād anyatra śreṣṭhāt te—they; indriyāṇi—senses; tat—that; vyapadeśāt—because of the description; anyatra—otherwise; śreṣṭhāt—from the best. They are senses, for that is the description. Only the principal one is not. Purport by Śrīla Baladeva Vidyābhūṣaṇa With the sole exception of the principal prāṇa, the prāṇas are all senses. Why is that? The sūtra explains: "For that is the description." In the Muṇḍaka Upaniṣad (2.1.3) it is said: etasmāj jāyate prāṇaḥ manaḥ sarvendriyāṇi ca "From the Supreme Personality of Godhead are born the principal prāṇa, the mind, and the senses." In this way, with the sole exception of the principal prāṇa, the prāṇas are the senses, such as the ears and the others. In the Smṛti-śāstra it is said: indriyāṇi daśaikaṁ ca "There are eleven senses." In another place in the Śruti-śāstra it is said: prāṇo mukhya sa tv anindiriyam