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

understanding who has spoken it."
—Kauṣītakī Upaniṣad (3.8)
tri-śīrṣāṇaṁ tvaṣṭram ahanam
"I am the Indra who killed Vṛtrāsura, the three-headed son of Tvaṣṭā."
These two quotations clearly identify that the speaker of the passage in
question was the demigod Indra, who is an individual spirit soul.
That the word prāṇa refers to the life-force, or breath within the body, is
confirmed by the following scriptural statements:
yāvad asmin śarīre prāṇo vasati tāvad āyur atha khalu prāṇa eva prajñātma idaṁ
śarīraṁ parigṛhyotthāpayati
"As long as prāṇa remains within it, the body is alive. Prāṇa is the conscious
spirit soul. Prāṇa grasps this material body, and makes it rise up and move about."
—Kauṣītakī Upaniṣad (2.2-3)
yo vai prāṇaḥ sa prajñā yā prajñā sa prāṇaḥ. sa hā hy etāv asmin śarīre vasataḥ.
sahotkramate.
"Prāṇa is the same as prajñā (consciousness). Prajñā is the same as prāṇa.
Together they reside in the material body. At the last moment they both leave the
body together."
—Kauṣītakī Upaniṣad
These quotations clearly show that it is not impossible to interpret the word
prāṇa in this context to mean "the individual spirit soul" or "living force". The
scriptures teach us that both are actually identical, the living force being the active
expression of the inactive spirit-soul.
In this way it is valid to interpret the word prāṇa in three ways: 1. the
individual spirit soul; 2. the living-force; and 3. the Supreme Brahman. The word
prāṇa here refers to all three. All three are worshipable for the living entities.
Śrīla Vyāsadeva refutes this argument in the following sūtra.
Sūtra 31