The Vedanta Sutras of Badarayana, Commentary by Sankara (SBE38), tr. by George Thibaut  at sacred-texts.com
10. But (the prâna is subordinate to the soul) like the eye, &c., on account of being taught with them (the eye, &c.), and for other reasons.
The word 'but' sets aside the independence of the prâna. As the eye and so on stand, like the subjects of a king, in mere subordinate relation to the acting and enjoying of the soul and are not independent, so the chief vital air also, occupying a position analogous to that of a king's minister, stands in an entirely subordinate relation to the soul and is not independent.--Why?--Because it is taught (spoken of) together with them, i.e. the eye and the other organs, in such passages as the colloquy of the prânas, &c. For to be mentioned together is appropriate only in the case of things with the same attributes, as e.g. the Brihat-sâman and the Rathantara-sâman. 1 The words 'and so on' (in the Sûtra) indicate other reasons refuting the independence of the prâna, such as its being composed of parts, its being of a non-intelligent nature and the like.--Well, but if it be admitted that the prâna stands to the soul in the relation of an instrument as the eye and so on. it will follow that we must assume another sense-object analogous to colour and so on. For the eyes, &c., occupy their specific subordinate position with regard to the soul through their functions which consist in the seeing of colour and so on. Now we can enumerate only eleven classes of functions, viz. the seeing of colour and so on, on whose account we assume eleven different prânas, and there is no twelfth class of effects on account of which a twelfth prâna could be assumed.--To this objection the following Sûtra replies.
88:1 Which go together because they are both sâmans.