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

not know anything," for such an idea would contradict these scripture statements
that affirm the soul to be the knower. Therefore it is concluded that the individual
spirit soul is both knowledge and knower.
Adhikaraṇa 13
The Individual Spirit Souls Are Atomic
Introduction by Śrīla Baladeva Vidyābhūṣaṇa
Now the author of the sūtras considers the size of the individual spirit souls. In
the Muṇḍaka Upaniṣad (3.1.9) it is said:
eṣo 'ṇur ātmā cetasā veditavyo yasmin prāṇaḥ pañcadhā saṁviveṣa
"When the life-breath withdraws the five activities, the mind can understand
the atomic soul."
Saṁśaya (doubt): Is the individual spirit soul atomic or all-pervading?
Pūrvapakṣa (the opponent speaks): The individual spirit soul is all-pervading.
Bṛhad-āraṇyaka Upaniṣad (4.4.14) declares that the soul is "mahān" (great). The
statement that the soul is atomic is merely a poetic metaphor.
Siddhānta (conclusion): The author of the sūtras gives the conclusion in the
following words.
Sūtra 18
utkrānti-gaty-āgatīnām
utkrānti—departure; gati—travel; āgatīnām—and of return
Because of departure, travel, and return.