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

If it be said that the word "manomaya" here cannot refer to Brahman because
here it is said that the residence of "manomaya" is very tiny, then I say no because
Brahman should be meditated on in this way and because in the same passage the
"manomaya" is said to be as great as the sky.
Purport by Śrīla Baladeva Vidyābhūṣaṇa
For these two reasons it cannot be said that the manomaya is not the Supreme
Personality of Godhead. In this passage from Chāndogya Upaniṣad the manomaya is
said to be greater that the entire Earth planet. The text says jyāyān antarīkṣāt (He
is greater than the sky). Because the Supreme Brahman is all-pervading the word
vyomavat (like the sky) is used in this sūtra.
How may these two statements (that Brahman is very small and very great) be
reconciled? To answer this question he says nicāyyatvād evam (Because Brahman
should be meditated on in this way). This means that it is said that Brahman is
very small so He may become the object of meditation. This means that when in
the Vedic literatures it is said that the infinite, all-pervading Supreme Personality
of Godhead is as small as the distance bewteen the thumb and forefinger or some
other very small distance, in some instances it is meant to be taken figuratively and
in other places literally. In the first instance (figuratively) the devotee meditates on
the Lord in his heart and in the second (literally) by His inconceivable potencies,
the Lord personally appears in the heart out of kindness to His devotee. Although
the Supreme Lord has only one original form, He still manifests in many different
forms to His devotees. This is described in the smṛti-śāstra in the words eko 'pi san
bahudhā yo 'vabhāti (Although He is one He manifests in many forms). Because of
His inconceivable potency the Supreme Lord, although He is all-pervading, may
become as small as an atom. This will be described (later in this book) in the
section (Sūtra 25) describing Vaiśvānara. In this way when the Supreme
Personality of Godhead is manifested in a very small form, as the size of an atom
or the distance between the thumb and forefinger, that very small size is present
everywhere, so in this way also the Supreme Lord is all-pervading.
Someone may object: If the Paramātmā is then also present within the material
body just as the jīva is, then, because of His contact with the body the Paramātmā
must also feel all the pleasures and sufferings of the body just as the jīva does. To
answer this he says:
Sūtra 8
sambhoga-prāptir iti cen na vaiśeṣyāt