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

of all living entities and all planets. Prāṇa is the Supreme Controller." Because prāṇa is transcendental bliss and has the various qualitites described here, the word prāṇa in this context can refer only to the Supreme Brahman, the Personality of Godhead, who is present in the hearts of all living entities as the Supersoul. The word prāṇa here cannot possibly refer to anyone else. At this point someone may raise the following objection: Is it not so that Indra directly describes himself as prāṇa. Why does he do this if your interpretation that prāṇa means "Supreme Brahman" is correct? Śrīla Vyāsadeva answers this objection in the following sūtra. Sūtra 30 śāstra-dṛṣṭyā tūpadeśo vāmadevavat śāstra—of scripture; dṛṣṭyā—from the viewpoint; tu—but; upadeśaḥ—instruction; vāmadeva—Vāmadeva; vat—like. Indra speaks in this way (identifying himself with Brahman) in accordance with the teaching of Vedic literature. He does this just as the sage Vāmadeva also did. Purport by Śrīla Baladeva Vidyābhūṣaṇa The word tu (but) is used here to remove doubt. Even though Indra was perfectly aware that he was an individual spirit soul and not the Supreme Brahman, he still said, "Worship me, knowing me to be Brahman", and this statement is actually perfectly correct according to the philosophy of Vedic literature. It is not untrue. For example, the Chāndogya Upaniṣad states: na vai vāco na cakṣūmṣi na śrotrāṇi na manāmṣīty ācakṣate prāṇa ity evācakṣate prāṇo hy evaitāni sarvāṇi bhavanti "The senses are not properly called voices', eyes', ears', and minds'. The proper name for them all is prāṇa. Everything that is exists is prāṇa." Because prāṇa maintains their activities, the senses are identified as prāṇa. The learned, self-realized speaker, Indra, wishing to teach his humble, well-behaved student, instructed him: "I am that prāṇa." This means that Indra is dependent on prāṇa, or Brahman, not that he is identical with Brahman in all respects.