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

The word "prāṇa" in the Vedic literatures refers to the Supreme Brahman, for
the same reasons expressed in the previous sūtra.
Purport by Śrīla Baladeva Vidyābhūṣaṇa
The word prāṇa in this passage from Chāndogya Upaniṣad refers to the Supreme
Personality of Godhead, and not to the transformations of air. Why? Because this
text describes prāṇa as the original cause from which the material elements have
emanated, and into which they enter at the end. These are the characteristics of the
Supreme Brahman, and not the material element air.
Adhikarana 10
The Word "Jyotis" Refers to Brahman
Introduction by Śrīla Baladeva Vidyābhūṣaṇa
The Chāndogya Upaniṣad (3.13.7) states:
atha yad ataḥ paro divo jyotir dīpyate viśvataḥ pṛṣṭheṣu sarvataḥ pṛṣṭheṣv
anuttameṣūttameṣu lokeṣu idaṁ vāva tad yad idam asminn antaḥ puruṣe jyotiḥ
"Jyotis shines in the spiritual world, above all the material planets. Jyotis forms
the background on which all material universes and all material planets, from
lowest to highest, rest. This jyotis is present in the heart of every living being."
2. Saṁśaya (doubt): What is the jyotis described here? Is it the light of the sun
and other luminous objects, or is it the Supreme Brahman?
3.Pūrvapakṣa (the opposing argument): Because there is no mention of
Brahman in this passage, the word jyotis in this text must refer to the light of the
sun and other luminous objects.
4. Siddhānta (Conclusion): Śrīla Vyāsadeva replies in the following sūtra.
Sūtra 24
jyotiś-caraṇābhidhānāt