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

proved that the enlightened soul certainly does leave his material body.
Adhikaraṇa 6
The Senses Enter the Supreme
Introduction by Śrīla Baladeva Vidyābhūṣaṇa
That the individual spirit soul, accompanied by the life-breath and the senses,
enters the element fire and the other subtle elements at the time of death has
already been proved, and the fallacious idea that the soul enlightened with
transcendental knowledge does not also depart from his body in this same way has
been dispelled. Now the following will be considered.
Saṁśaya (doubt): Do the enlightened soul's voice and other working senses,
life-breath, and elements of the gross and subtle material bodies enter into the
material features that are their direct causes, or do they enter into the Supreme
Personality of Godhead?
Pūrvapakṣa (the opponent speaks): They enter into their direct causes. This is
described in Bṛhad-āraṇyaka Upaniṣad 3.2.13.
Siddhānta (conclusion): In the following words the author of the sūtras gives
His conclusion.
Sūtra 15
tāni pare tathā hy āha
tāni—they; pare—in the Supreme; tathā—so; hi—because; āha—says.
They in the Supreme, for thus it says.
Purport by Śrīla Baladeva Vidyābhūṣaṇa
In the Chāndogya Upaniṣad (6.8.6) it is said: