वेदान्त पारिजात सौरभ (भगवद् निम्बार्काचार्य - द्वैताद्वैत वेदान्त ब्रह्मसूत्र भाष्य सटीक)

438 VEDĀNTA-PĀRIJĀTA-SAURABHA [SŪ. 2. 3. 43-44.
ADH. 12.]
COMPARISON
Śaṃkara
Literal interpretation same, although as usual Śaṃkara holds
that the soul is not a real part of Brahman, but a part as it were.¹
The same remarks apply to the following two sūtras.
SŪTRA 43
“ON ACCOUNT OF THE WORDING OF A SACRED TEXT.”
Vedānta-pārijāta-saurabha
“On account of the wording of the sacred text,” viz. ‘A foot of
him are all beings’ (Ṛg. V. 10 90.3 ²; Chānd. 3.12.6), the individual
soul is a part of Brahman.
Vedānta-kaustubha
The individual soul is nothing but a part of the Supreme Soul.
Why? Also “on account of the wording of the sacred text”: ‘A foot
of him are all beings, three feet of him are immortal in the heaven’
(Ṛg. V 10.90.3, Chānd. 3.12.6) A ‘feet’ means a ‘part’.
SŪTRA 44
“AND, MOREOVER, (IT IS) DECLARED BY SMṚTI.”
Vedānta-pārijāta-saurabha
It is declared by Smṛti also that the individual soul is a part of
Brahman thus: ‘“A part of my own self, in the world of men, has
become the individual soul, the eternal’”’ (Gītā 15.7 ³).

¹ Ś.B. 2.3.43, p. 636.
² P. 349, line 19.
Ś, R, Bh, Śk, B.
³ Ś, R, Bh, Śk, B.