The Vedanta Sutras, commentary by Sankaracharya (SBE34), tr. by George Thibaut [1890] at sacred-texts.com
40. If you say that as the organs (are ruled by the soul so the pradhâna is ruled by the Lord), we deny that on account of the enjoyment, &c.
Well, the opponent might reply, let us suppose that the Lord rules the pradhâna in the same way as the soul rules the organ of sight and the other organs which are devoid of colour, and so on, and hence not objects of perception.
This analogy also, we reply, proves nothing. For we infer that the organs are ruled by the soul, from the observed fact that the soul feels pleasure, pain, and the like (which affect the soul through the organs). But we do not observe that the Lord experiences pleasure, pain, &c. caused
by the pradhâna. If the analogy between the pradhâna and the bodily organs were a complete one, it would follow that the Lord is affected by pleasure and pain no less than the transmigrating souls are.
Or else the two preceding Sûtras may be explained in a different way. Ordinary experience teaches us that kings, who are the rulers of countries, are never without some material abode, i.e. a body; hence, if we wish to infer the existence of a general Lord from the analogy of earthly rulers, we must ascribe to him also some kind of body to serve as the substratum of his organs. But such a body cannot be ascribed to the Lord, since all bodies exist only subsequently to the creation, not previously to it. The Lord, therefore, is not able to act because devoid of a material substratum; for experience teaches us that action requires a material substrate.--Let us then arbitrarily assume that the Lord possesses some kind of body serving as a substratum for his organs (even previously to creation).--This assumption also will not do; for if the Lord has a body he is subject to the sensations of ordinary transmigratory souls, and thus no longer is the Lord.