Sutra 1.1.22

22. And on account of the declaration of difference (the highest Self is) other (than the individual souls of the sun, etc.).

There are texts which clearly state that the highest Self is different from Āditya and the other individual souls: 'He who, dwelling within Aditya (the sun), is different from Āditya, whom Āditya does not know, of whom Āditya is the body, who rules Āditya from within; who dwelling within the Self is different from the Self,' etc. (Bṛ. Up. III, 7, 9 ff.); 'Of whom the Imperishable is the body, whom the Imperishable does not know; who moves within Death, of whom Death is the body, whom Death does not know; he is the inner self of all beings, free from evil, divine, the one God Nārāyaṇa' (Sub. Up.VII). These texts declare all individual souls to be the body of the sinless highest Self which is said to be the inward principle of all of them.—It is thereby completely proved that the highest Self is something different from all individual souls such as Āditya, and so on.—Here terminates the adhikaraṇa of the 'one within.'

The text, 'That from which these beings are born,' teaches that Brahman is the cause of the world; to the question thence arising of what nature that cause of the world is, certain other texts give a reply in general terms (' Being only this was in the beginning'; 'It sent forth fire'; 'The Self only this was in the beginning,' etc.); and thereupon it is shown on the basis of the special nature of that cause as proved by the attributes of 'thought' and 'bliss,' that Brahman is different from the pradhāna and the individual souls. The remaining part of this Pāda now is devoted to the task of proving that where such special terms as Ether and the like are used in sections setting forth the creation and government of the world, they designate not the thing-sentient or non-sentient—which is known from ordinary experience, but Brahman as proved so far.