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

tāsu tadā bhavati. yadā suptaḥ svapnaṁ na kañcana paśyaty athāsmin prāṇa
evaikadhā bhavati.
"Then the soul enters the nāḍīs. When sleeping, the soul does not see any
dream. Then the soul become one with the prāṇas."
The explanation that the soul has an option of one of these three places does
not apply here, for if that option were to apply, then these three places would have
to be equally suitable for the action of dreamless sleep, but the truth is they are
not. What occurs is the soul passes through the door of the nāḍīs, enters the palace
of the membrane surrounding the heart, and sleeps on the bed of the Supreme
Personality of Godhead. In this way all three places are involved in the activity of
dreamless sleep, but the Supreme Personality of Godhead is the actual place where
dreamless sleep occurs. the word "purītat" here means "the membrane
surrounding the lotus of the heart".
Sūtra 8
ataḥ prabodho 'smāt
ataḥ - therefore; prabodho - waking; asmāt - from Him.
Therefore the waking state is from Him.
Purport by Śrīla Baladeva Vidyābhūṣaṇa
Because the Supreme Personality of Godhead is the actual place where
dreamless sleep occurs and the nāḍīs and other things mentioned here are merely
doors through which the soul passes in order to rest on the Supreme Personality of
Godhead, therefore the waking soul rises from the bed of the Supreme Personality
of Godhead. In the Chāndogya Upaniṣad it is said:
satas cāgatya na viduḥ sata āgacchamahe
"We had departed from the Supreme Personality of Godhead, although we
could not understand that we had departed from the Supreme Personality of
Godhead."
In this way the idea that sometimes the soul sleeps in the nāḍīs, sometimes in
the membrane surrounding the heart, and sometimes in the Supreme Personality