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

same way the Supreme Personality of Godhead may be said to be "in" the spiritual world or "on" it. There is no real difference. Adhikaraṇa 11 The Word "Prāṇa" Refers to Brahman

1. Viṣaya (Statement): In the Kauṣītakī Brāhmaṇa, Pratardana, the son of Mahārāja Divodasa, was able, by virtue of His chivalry and heroism, to enter the favorite residence of Mahārāja Indra. When Indra granted Pratardana a benediction, and Pratardana requested Indra choose the benediction he was to give, Indra instructed Pratardana in the following words: prāṇo 'smi prajñātmā taṁ mām āyur-amṛtam upasasva "I am prāṇa. An intelligent person will worship me as the great immortal person."
2. Saṁśaya (doubt): Who is this person named prāṇa? Is he an individual spirit soul, or is He the Supreme Personality of Godhead who resides in everyone's heart as the Supersoul?
3. Pūrvapakṣa (the opposing argument): The words "indra" and prāṇa here refer to a specific individual spirit soul. When pratardana inquired, Indra replied by saying the worship of Indra was the most beneficial activity for the living entities.
4. Siddhānta (conclusion): Śrīla Vyāsadeva responds to this argument in the following sūtra. Sūtra 28 prāṇas tathānugamāt prāṇaḥ—the word prāṇa; tathā—in the same way; anugamāt—because of the context. The word "prāṇa" (should be understood to refer to Brahman) because of the context of it's use. Purport by Śrīla Baladeva Vidyābhūṣaṇa