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

the elements of the subtle material body.
In the following words the author of the sūtras answers this objection.
Sūtra 2
try-ātmakatvāt tu bhūyastvāt
tri-ātmakatvāt - because of being threefold; tu - but; bhūyastvāt - because of
being prominent.
But because of being threefold and because of being prominent.
Purport by Śrīla Baladeva Vidyābhūṣaṇa
The word "tu" (but) is used here to dispel doubt. The other elements go
because the water here is threefold, a compound of three elements. Because the
semen, which is the seed of the material body, is primarily water, therefore it is
porper to call it water. In the Smṛti-śāstra it is said:
tāpāpanodo bhūyastvam ambhaso vṛttayas tv imāḥ
"Because it has the power to remove heat, water is said to predominate."
In this way the water is prominent.
Sūtra 3
prāṇa-gateś ca
prāṇa - of the pranas; gateḥ - of the departure; ca - and.
Also because of the prāṇas' departure.
Purport by Śrīla Baladeva Vidyābhūṣaṇa
When the soul enters another material body the prāṇas also come. This is
described in Bṛhad-āraṇyaka Upaniṣad (4.4.2):
tam utkrāmantaṁ prāṇo 'nūtkrāmati prāṇam anūtkrāmantam sarve prāṇā
anūtkrāmanti.
"When the soul departs, the principal prāṇa follows. When the principal prāṇa