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

potencies different. One potency is the pradhāna and other inert, unconscious, not
alive potencies that are meant to be objects of enjoyment and various experiences.
The other potency is the individual spirit souls, who are not inert, dull matter, but
are conscious, alive beings, and who are able to enjoy and perceive various
experiences. These two potencies share one common feature: that they are both
the effects of the Supreme Personality of Godhead. In this way the scriptural
description of the souls' creation is not contradicted. In this way the scriptures are
correct, and in this way, also, the individual spirit souls are never born.
Adhikaraṇa 12
The Individual Spirit Souls Are Both Knowledge and Knowers
Introduction by Śrīla Baladeva Vidyābhūṣaṇa
Now the author of the sūtras considers the nature of the individual spirit soul.
In the Bṛhad-āraṇyaka Upaniṣad (3.7.22) it is said:
yo vijñāne tiṣṭhan
"The individual spirit soul is situated in knowledge."
In another passage it is said:
sukham aham asvapsaṁ na kiñcid avediṣi
"I slept happily. I did not know anything."
Saṁśaya (doubt): Is the individual spirit soul unalloyed knowledge only, or is
the soul the knower that experiences knowledge?
Pūrvapakṣa (the opponent speaks): The individual spirit soul consists of
knowledge only. This is confirmed by the statement of Bṛhad-āraṇyaka Upaniṣad
(3.7.22): "The individual spirit soul is situated in knowledge." The soul is not the
knower or the perceiver of knowledge. The intelligence is the knower. Therefore
statement, "I slept happily. I did not know anything." is spoken by the
intelligence, not by the soul.