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