The Vedanta Sutras of Badarayana, Commentary by Sankara (SBE38), tr. by George Thibaut [1896] at sacred-texts.com

35. On account of its taking.

The quality of being an agent has to be attributed to the soul for that reason also that in the same chapter treating of the soul the text speaks of the soul taking its instruments, 'Having taken, through the intelligence of the senses, intelligence,' and 'having taken the senses' (Bri. Up. II. 1, 18; 17).