Bhashya
कथ ते न सन्ति प्राणादय इति, उच्यते— यस्मात् एतस्मादेव पुरुषान्नामरूपबीजोपाधिलक्षितात् जायते उत्पद्यतेऽविद्याविषयो विकारभूतो नामधेयोऽनृतात्मक प्राण , ‘वाचारम्भण विकारो नामधेयम्’ ‘अनृतम्’ इतिश्रुत्यन्तरात् ।न हि तेनाविद्याविषयेणानृतेन प्राणेन स-प्राणत्व परस्य स्यादपुत्रस्य स्वप्नदृष्टेनेव पुत्रेण सपुत्रत्वम् ।एव मन सर्वाणि चेन्द्रियाणि विषयाश्चैतस्मादेव जायन्ते ।तस्मात्सिद्धमस्य निरुपचरितमप्राणादिमत्त्वमित्यर्थः ।यथाच प्रागुत्पत्ते परमार्थतोऽसन्तस्तथा प्रलीनाश्चेति द्रष्टव्या ।यथा करणानि मनश्चेन्द्रियाणि च, तथा शरीरविषयकारणानि भूतानि खम् आकाशम्, वायु बाह्य आवहादिभेद,ज्योति अग्नि, आप उदकम्, पृथिवी धरित्री विश्वस्यसर्वस्य धारिणी, एतानि च शब्दस्पर्शरूपरसगन्धोत्तरौत्त-रगुणानि पूर्वपूर्वगुणसहितान्येतस्मादेव जाय ते ॥
In plain words
How is it that those vital breaths and senses do not exist prior to creation? The answer is given: because from this very Puruṣa—defined by the causal seed of name and form—originates prana, which belongs to the realm of nescience, is a mere modification, a verbal label, and unreal, as confirmed by another Vedic text: 'All transformation is speech-initiation, a mere name, and unreal.' Just as a sonless man does not attain actual fatherhood through a son seen merely in a dream, so the Supreme cannot be said to possess breath through an unreal prana belonging to ignorance. In the same way, all mental faculties, senses, and objects are born from him alone. Therefore, his literal and unconditioned breathlessness is fully established. Just as they do not exist in ultimate reality before creation, so too they are dissolved back into him at universal dissolution; thus they should be understood. Just as the internal instruments, mind, and senses, so too the material causes of bodies and objects—ether, air with its various classifications like Avaha, fire, water, and earth that sustains the entire universe—possessing sound, touch, form, taste, and smell as successive properties while retaining all preceding qualities, are born from this very Supreme Being.
Close to the Sanskrit
How they do not exist, those prana and others, is explained: because from this very person characterized by the name and form seed is born, originates, the prana which is the object of nescience, of the nature of modification, named, unreal, from another shruti 'modification is speech-initiation, a name, unreal'. For by that unreal prana which is an object of nescience there would not be the state of possessing prana for the supreme, like the state of having a son by a son seen in a dream for one who is sonless. Thus all the senses and objects are born from this very one. Therefore his unmetaphorical state of having no prana is established, is the meaning. And just as prior to creation they are non-existent in ultimate reality, so they are dissolved, thus they are to be viewed. Just as the instruments, mind and senses, so the causes of body and objects, the elements: kha, akasha; vayu, external, avaha and other distinctions; jyoti, fire; apa, water; pṛthivī, dharitrī, supporting all of the universe, and these having sound, touch, form, taste, and smell as successive qualities, accompanied by previous qualities, are born from this very one.