The Vedanta Sutras, commentary by Sankaracharya (SBE34), tr. by George Thibaut [1890] at sacred-texts.com
4. (Nor) also the individual soul (prânabhrit).
Although to the cognitional (individual) Self the qualities of Selfhood and intelligence do belong, still omniscience and similar qualities do not belong to it as its knowledge is limited by its adjuncts; thus the individual soul also cannot be accepted as the abode of heaven, earth, &c., for the same reason, i.e. on account of the terms not denoting it.--Moreover, the attribute of forming the abode of heaven, earth, and so on, cannot properly be given to the individual soul because the latter is limited by certain adjuncts and therefore non-pervading (not omnipresent) 1.--The special enunciation (of the individual soul) is caused by what follows 2.--The individual soul is not to be
accepted as the abode of heaven, earth, &c. for the following reason also.
158:1 Bhogyasya bhoktriseshatvât tasyâyatanatvam uktam âsankyâha na keti, gîvasyâdrishtadvârâ dyubhvâdinimittatve#pi na sâkshât tadâyatanatvam aupâdhikatvenâvibhutvâd ity arthah. Ânanda Giri.
158:2 It would not have been requisite to introduce a special Sûtra p. 159 for the individual soul--which, like the air, is already excluded by the preceding Sûtra--if it were not for the new argument brought forward in the following Sûtra which applies to the individual soul only.