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

Sūtra 11
na saṅkhyopasaṅgrahād api nānā-bhāvād atirekāc ca
na -not; saṅkhya-of numbers; upasaṅgrahāt -because of enumeration; api -even;
nānā-various; bhāvāt-states; atirekāt-because of going beyond; ca-and.
Even though they give the same numbers as the saṅkhya theory, these words do
not refer to the saṅkhya theory because the the numbers here actually exceed
saṅkhya's numbers and because the elements of saṅkhya are variegated (and not
grouped into five groups of five).
Purport by Śrīla Baladeva Vidyābhūṣaṇa
The word api (even) here is used in the sense of "even if we consider for a
moment this view." By noting that the number here is the same number as the
saṅkhya elements does not prove that pañca-pañca-jana refers to the saṅkhya
elements. Why? The answer is given in the words beginning nānā-bhāvāt. Because
the variegated saṅkhya elements are not divided into five groups of five, it is not
possible to accept the 5 X 5 here as referring to the 25 saṅkhya elements. Also, the
addition of atmā and ākāśa brings the number up to 27. Simply by hearing the
word pañca five) twice one should not be bewildered into thinking these two fives
refer to the 25 elements of the saṅkhya theory. "What is your interpretation of
pañca-pañca-jana?" someone may ask. The word pañca-jana is the name of a group
just as the word saptaṛṣi (the seven sages) is the name of a group. This is explained
by Pāṇini (Aṣṭādhyāyī 2.1.50) in the words dik-saṅkhye saṁjñāyām (Words
indicating direction or number may be compounded with another word in the
same case). As each of the saptaṛṣis may be called saptaṛṣi, in the same way there
may be five pañca-janas, each of whom may be called a pañca-jana, and all the
pañca-janas together may be called the five pañca-janas. In this way the meaning of
the word pañca-jana is very clear.
Who are these pañca-janas? To answer this question he says:
Sūtra 12
prāṇādayo vākya-śeṣāt
prāṇa-breath; ādayaḥ -beginning with; vākya-of the statement; śeṣāt-from the
remainder.