The System of the Vedanta according to Badarayana's Brahma-Sutras and Cankara's Commentary c6.s3.t3.7

c6.s3.t3.7

From this passage, says Çañkara, it is clear, that neither the individual soul, to which such majesty of body does not belong, nor primordial matter is to be thought of, because it is not the inner Self in all beings (sarva-bhûta-antarâtman), (p. 207, 12). If at the same time an individualised form is attributed to the invisible womb of beings, this is not in order to ascribe to it a real individuality, but only to make it clear that it is the Self of the universe (sarva-âtman) (p. 208, 1).— A difficulty is caused by the fact that the Âtman, which (above p. 131) is called “the Imperishable,” is here spoken of as “higher than the highest Imperishable.” The way in which Çañkara tries to solve this difficulty, by here understanding the “Imperishable as the undeveloped subtle body [Chap. XXXI, 3], “forming the seed-power for names and forms, which serves as “the ground-work for the Lord, and is only a limitation (upâdhi) “ascribed to himself” (p. 206, 1), as well as the opinion of some, considered by Çañkara (p. 208), that in the concluding words of the text Prajâpati (a cosmogonic personification of Brahman) is to be understood, we may very well pass by.