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

The word "atra" (there) clearly shows that the life-breaths enter the spirit soul.
To this the objector may reply: In the Kāṇva recension, in Yājñavalkya's
answer to Ārtabhāga's question, it is clearly seen that the life-breaths of the soul
enlightened with transcendental knowledge do not leave the material body.
To this objection I reply: This passage describes a special case, where the
enlightened soul is very distressed in separation from the Supreme Lord.
The impersonalists claim that this passage describes a person who thinks he is
one with the impersonal Brahman. They say that for him the life-breaths do not
leave the material body.
To this I reply: This is fool's idea. No words in the text support this
interpretation. At any rate, the impersonalist idea has already been clearly refuted.
Sūtra 14
smaryate ca
smaryate—in the Smṛti-śāstras; ca—also.
In the Smṛti-śāstras also.
Purport by Śrīla Baladeva Vidyābhūṣaṇa
In the Yājñavalkya-smṛti (3.167) it is said:
ūrdhvam ekaḥ sthitas teṣāṁ
yo bhittvā sūrya-maṇḍalam
brahmalokam atikramya
tena yāti parāṁ gatim
"Among all of them, one great soul travels upward. He breaks through the
circle of the sun. He passes beyond the planet of Brahmā. He enters the supreme
destination."
In the Śruti-śāstra also it is said that the enlightened soul passes through the
nāḍī at the top of the head and thus leaves the material body. In this way it is