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

In this sūtra the word adhyātma-sambandha means "with reference to the Supreme Personality of Godhead", and the word bhuma means "abundance". In this chapter of Kauṣītakī Upaniṣad the word prāṇa repeatedly appears in various contexts where it must unavoidably be interpreted to mean "the Supreme Personality of Godhead." For example:

1. When Pratardana asked for the most beneficial gift, or in other words liberation, Indra replied replied by saying "Worship me as prāṇa." In this context prāṇa must mean "the Supreme Personality of Godhead", for only He can grant liberation.
2. The Upaniṣad explains: eṣa eva sādhu karma kārayati "Prāṇa bestows upon the living entity the power to act wonderfully." This must refer to the Supreme Personality of Godhead, the supreme controller, and not to the tiny demigod Indra.
3. The Upaniṣad also explains: tad yathā rathasyāreṣu nemir arpitā nābhavara arpita evam evaita bhūta-mātraḥ. prajñā-mātrāsv arpitaḥ. prajñā-mātrāḥ prāṇe 'rpitāḥ. "Just as in a chariot wheel the rim rests on the spokes, and the spokes on the hub, in the same way the material elements rest on prajñā (intelligence), and prajñā rests on prāṇa." This quote states that everything sentient and insentient is maintained by prāṇa.
4. The Upaniṣad also explains: sa eṣa prāṇa eva prajñātmānando 'jaro 'mṛtaḥ. eṣa lokādhipatir eṣa sarveśvaraḥ "Prāṇa is the Supersoul present in all living entites. Prāṇa is the transcendental bliss. Prāṇa remains eternally untouched by old-age and death. Prāṇa is the master