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

Sūtra 16 avibhāgo vacanāt avibhāgaḥ—not divided; vacanāt—because of the statement. There is no division, for that is said. Purport by Śrīla Baladeva Vidyābhūṣaṇa The life-breath and other features of the material body merge into and become one with the Supreme Personality of Godhead, the master of inconceivable potencies. Why is that? The sūtra explains, "vacanāt" (for that is said). In the Praśna Upaniṣad (6.5) it is said: evam evāsya paridraṣṭur imāḥ ṣoḍaśa-kalāḥ puruṣāyaṇāḥ puruṣaṁ prāpyās taṁ gacchanti "As rivers merge into the ocean, so do the sixteen elements of the material body merge into the Supreme Personality of Godhead." After thus explaining that the life-breath and the other elements of the material body merge into the Supreme Personality of Godhead, the Upaniṣad continues: bhidyete cāsāṁ nāma-rūpe puruṣa ity evaṁ procyate sa eṣo 'mṛto bhavati "The elements of the body then lose their names and forms. They are said to become one with the Supreme. When this happens to the elements of his material body, the individual spirit soul becomes immortal." Thus the elements of the material body lose their names and forms. This is the meaning: When he leaves the gross material body, the soul enlightened with transcendental knowledge is followed by the now greatly weakened subtle material body. When the soul finally leaves the egg of the material universe behind, the subtle body merges into the eighth covering of the universal shell. Now completely pure and free from any touch of matter, the soul attains a spiritual body and then gains the association of the Supreme Personality of Godhead.