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

In the path beginning with light, the stage of Vāyuloka should be placed after
the year and before the sun. Why is that? The sūtra explains, "aviśeṣāt" (for it is
not specific). This means that in the passage from Kauṣītakī Upaniṣad (1.3) it was
not specifically stated where Vāyuloka comes in the sequence. However, in the
passage from Bṛhad-āraṇyaka Upaniṣad (5.10) there is a specific statement that
Vāyuloka comes before the sun in this sequence. Also, in Bṛhad-āraṇyaka Upaniṣad
(6.2.15) it is said that after the months, and after Devaloka, the soul comes to the
sun. The Devaloka here should be understood to be Vāyuloka. In the scriptures it
is said:
yo 'yaṁ pavana eṣa eva devānāṁ gṛhaḥ
"Vāyuloka is the home of the devas."
Therefore, because it is the home of the devas, Vāyuloka is also called Devaloka.
Some say that there is a specific planet, Devaloka, which is part of this sequence.
(If this interpretation is accepted, then Devaloka) should be placed after the year
and before Vāyuloka. It should not be placed between the months and the year, for
that stage in the sequence is well known. Therefore Devaloka and Vāyuloka should
both be placed between the year and the sun.
Adhikaraṇa 3
Varuṇaloka
Introduction by Śrīla Baladeva Vidyābhūṣaṇa
In the Kauṣītakī Upaniṣad (1.3) it is said:
sa varuṇalokaṁ sa indralokaṁ sa prajāpatilokam
"He goes to Varuṇaloka. He goes to Indraloka. He goes to Prajāpatiloka."
Saṁśaya (doubt): Is Varuṇaloka one of the stages in the path beginning with
light?
Pūrvapakṣa (the opponent speaks): Because there is no place for it in this path,
as there was a place for Vāyuloka, Varuṇaloka is not a stage in this path.