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

the links. For this reason it cannot be the ākāśa that is the source of all the
elements (including ether). The use of the word eva (certainly) in this context
reinforces the interpretation that ākāśa refers to Brahman because eva implies
"there is no other cause". For this reason ākāśa cannot refer to the material
element ether. For example, clay is the origin from which clay pots are produced,
and other material substances are the origins of other objects, but all these
"origins" are not primal origins, but merely intermediate steps in a great causal
chain. By using the word eva (the sole cause) the text clearly refers to the primal,
uncaused cause, Brahman, and not ether or any other particular intermediate stage
in the causal chain. The Vedic literatures describe Brahman as the master of all
potencies and the source of all forms, and therefore, because the ākāśa is described
(eva) as the "sole cause", it can refer only to the primal cause Brahman and not the
material element ether. Although the word ākāśa generally means "ether" in
ordinary usage, in this context the secondary meaning "Brahman" is far more
appropriate.
Adhikaraṇa 9
The Word "Prāṇa" Refers to Brahman

1. Viṣaya (Statement): The Chāndogya Upaniṣad explains:
   katama sa devateti. prāṇa iti hovāca. sarvāṇi hā vai imāni bhūtāni prāṇam
   evābhisamviśanti prāṇam abhyujjīhate.
   "They asked: Who is this deity of whom you speak? He replied: It is prāṇa.
   From prāṇa all the material elements have emanated, and into prāṇa they enter at
   the end."
2. Saṁśaya (doubt): Does the word prāṇahere refer to the breath that travels in
   and out of the mouth, or does it refer to the Supreme Personality of Godhead?
3. Pūrvapakṣa (opposing argument): The ordinary meaning of the word prāṇa is
   "the breath that travels in and out the mouth." That meaning is intended here.
4. Siddhānta (Conclusion): Śrīla Vyāsadeva refutes this view by speaking the
   following sūtra.
   Sūtra 23
   ata eva prāṇaḥ
   ataḥ eva—therefore; prāṇaḥ—the word prāṇa.