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

Purport by Śrīla Baladeva Vidyābhūṣaṇa
The perspiration born creatures, here called grief-born, are included in the
description of plants born from seeds. Because they are both born by bursting
forth, one bursting from earth and the other bursting from water, they are
considered in the same class. They differ in that one one (the perspiration-born
creatures) has the power to move about and the other (the plants) does not. In this
way it is proved that they who do not perform pious deeds do not go to
Candraloka.
Adhikaraṇa 4
The Soul Does Not Become Ether
Introduction by Śrīla Baladeva Vidyābhūṣaṇa
It has already been shown that the soul who performs pious deeds goes,
accompanied by his subtle material body, to Candraloka, and (after some time
again) descends, accompanied by the remnant of his karma, (to the earth). The
way this happens is described in Chāndogya Upaniṣad (5.10.5):
athaitam evādhvānaṁ punar nivartante yathetam ākāśasm ākāśād vāyuḥ bhavati
vāyur bhūtvā dhūmo bhavati dhūmo bhūtvā abhraṁ bhavaty abhraṁ bhūtvā
megho bhavati megho bhūtvā pravarṣati
"He returns by this path. First he becomes ether. From ether he becomes air.
Having become air he becomes smoke. Having become smoke he becomes mist.
Having become mist he becomes a cloud. Having become a cloud, he becomes
rain."
Saṁśaya (doubt): Is the descent literally like this, or is it not like this?
Pūrvapakṣa (the opponent speaks): This account of the descending soul
becoming ether and other things is to be accepted literally. During its descent does
the soul become completely identical with these various things, or does it become
only similar to them? If the soul becomes only similar, then a secondary
interpretation of the passage must be accepted. For this reason it should be
understood that the soul becomes completely identical with these different things.