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

sa vā eṣa mahā-jana ātmā "The soul is very great." After all, to be great in size is the very opposite of being atomic. If someone claims this, then the sūtra replies: "No. It is not so." Why not? The sūtra explains: "itara" (because these descriptions apply to someone else). These words are descriptions of the Supreme Personality of Godhead, the all-pervading Supersoul. In the Bṛhad-āraṇyaka Upaniṣad (4.3.7) it is said: yo 'yam vijñānamayaḥ prāṇeṣu "He is full of knowledge. He stays among the life-airs." Although this passage begins by describing the individual spirit soul, it proceeds with a description of the Supreme Personality of Godhead, as is seen in a following passage (Bṛhad-āraṇyaka Upaniṣad 4.3.13): yasyānuvittaḥ pratibuddha ātmā "He is the self who knows everything." These words clearly describe the Supreme Personality of Godhead and not the individual spirit soul. Sūtra 21 sva-śabdonmānābhyāṁ ca sva—own; śabda—word; unmānābhyām—with measure; ca—and. Because of its word and measurement. Purport by Śrīla Baladeva Vidyābhūṣaṇa