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

prāṇa, and as jñāna-śakti (the potency of knowledge), which is also known as
prajñā. Both are manifested from Brahman. These two potencies remain within the
body of the individual spirit soul, and also leave it together at the time of death.
Another objection may be raised in the following words: Is it not true that
prāṇa and the other words you claim are names of the Supreme Brahman are all
actually adjectives, and therefore cannot function as names?
To this objection I reply: This not true. These words are simultaneously
adjectives and nouns. When Indra says prāṇo 'smi prajñātmā (I am prāṇa, prajñā,
and ātmā), he uses these words as nouns. For these reasons prāṇa, prajñā, and
other words used by Indra should be understood to refer to Brahman.
At this point a further objection may be raised: Is it not true that in the
beginning you adequately demonstrated that the word prāṇa refers to Brahman?
Most of your arguments are redundant.
To this objection I reply: This is not true. In the beginning I dispelled the
doubts that may have arisen in regard to the single word prāṇa taken by itself.
After that I discussed the word prāṇa in relation to a specific quotation, where it
was related with other words, such as ānanda, and in this discussion I
demonstrated that the word prāṇa was used there in such a way that it could only
be understood to mean Brahman, and not the individual spirit soul, or anything
else. For this reason I have discussed this specific passage of Kauṣītaki Upaniṣad
separately.
Pada 2
Adhikaraṇa 1
The Word "Manomaya" Refers to Brahman
Introduction by Śrīla Baladeva Vidyābhūṣaṇa
manomayādibhiḥ śabdaiḥ
svarūpaṁ yasya kīrtyate
hṛdaye sphuratu śrīmān
mamāsau śyāmasundaraḥ
In the First Pada of this chapter it was said that one should inquire about the
Supreme Brahman, the Supreme Personality of Godhead and the creator of all
universes. Certain words used in Vedic literature were also clearly shown to refer
to that Supreme Brahman. In the Second and Third Padas it will be demonstrated
that certain other words, although less clearly related to Brahman, also describe
Him.
In the Chāndogya Upaniṣad, Śāṇḍilya-vidyā (3.14.1) the following explanation is
given: