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

"The Supreme Personality of Godhead is the life of all life."
—Bṛhad-āraṇyaka Upaniṣad 4.4.18
Sūtra 2
vivakṣita-guṇopapatteś ca
vivakṣita—wished to be said; guṇa—qualities; upapatteḥ—because of being
appropriate; ca—and.
The word "manomaya" here must refer to Brahman) because the qualities
(given here) most appropriately describe Brahman.
Purport by Śrīla Baladeva Vidyābhūṣaṇa
Manomaya (knowable by the pure mind), prāṇa-śarīra (the controller of life),
bhā-rūpa (effulgent and glorious) and the other qualities mentioned here are
appropriate for the Supreme Personality of Godhead but not at all for the jīva.
Sūtra 3
anupapattes tu na śārīraḥ
anupapatteḥ—because of inappropriateness; tu—indeed; na—not; śārīraḥ—the
jīva.
(The word "manomaya" here) cannot refer to the jīva because the qualities
(described in this passage) cannot be attributed to him.
Purport by Śrīla Baladeva Vidyābhūṣaṇa
The manomaya her cannot refer to the jīva because it is not possible that the
qualities described here refer to the tiny, glowworm-like jīva.