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

material body. Things can be heard from far away and in other ways be perceived
from far away because the quality, or power, of the senses extend beyond the
senses themselves. As the individual spirit soul is all-pervading within the material
body, from the head to the feet, so the senses can also act at a distance. In this way
the theory of saṅkhya philosophers, that the senses are all-pervading, is refuted.
Adhikaraṇa 4
The Principal Prāṇa (the Life-Force) Has an Origin
Introduction by Śrīla Baladeva Vidyābhūṣaṇa
In the Muṇḍaka Upaniṣad (2.1.3) it is said:
etasmāj jāyate prāṇaḥ
"From Him the prāṇa (life-force) is born."
Here the word "prāṇa" means "the principal prāṇa".
Saṁśaya (doubt): Is the principal prāṇa (life-force) created in the same way the
individual spirit soul is "created" or is this prāṇa created in the same way ether
and the other elements are created?
Pūrvapakṣa (the opponent speaks): The Śruti-śāstra declares:
naiṣa prāṇa udeti nāstam eti
"This prāṇa is never born and never dies."
The Smṛti-śāstra also declares:
yat-prāptir yat-parityāga
utpattir maraṇaṁ tathā
tasyotpattir mṛtiś caiva
kathaṁ prāṇasya yujyate