भूतेषु, तच्छ्रुतेः ॥ ५ ॥
bhūteṣu, tacchruteḥ || 5 ||
bhūteṣu—In the elements; tat-śruteḥ—from the Sruti texts to that effect.
5. In the elements (is merged) (the Jiva with the Pranas), as it is seen from the Sruti.
If we understand, “Prana (is merged) in fire” as meaning that the Jiva with Prana is merged in fire, there is no contradiction between this Sruti text and what is said in the last Sutra. So Prana is first merged in the individual soul and then the soul with Prana takes its abode in the fine essence of the gross elements, fire etc., the seed of the future body.