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

tat-puruṣo 'mānavaḥ sa etān brahma gamayati
"He is a divine person. He brings them to the Supreme Personality of
Godhead."
The divine person described here brings the soul to the Supreme Personality of
Godhead. The light and other things are his assistants. That is the meaning.
That they are neither landmarks nor ordinary persons is corroborated in the
following sūtra.
Sūtra 5
ubhaya-vyāmohāt tat siddheḥ
ubhaya—both; vyāmohāt—because of bewilderment; tat—that; siddheḥ—
because of proof.
It is proved because the other two are untenable.
Purport by Śrīla Baladeva Vidyābhūṣaṇa
Because they who die during the night do not have contact with the daytime
and thus cannot have contact with the light and other things on the path, these
things cannot be landmarks. Because ordinary persons are not very powerful and
therefore cannot carry the soul in this way, they cannot be ordinary persons either.
In this way the Śruti-śāstra shows that they can be neither landmarks nor ordinary
persons. Therefore they must be ātivāhika demigods. That is the meaning.
Adhikaraṇa 5
The Divine Person
Introduction by Śrīla Baladeva Vidyābhūṣaṇa