First Adhyâya, Second Pâda: I, 2, 5

5. On account of the difference of words. That which possesses the attributes of consisting of mind, and so on, cannot be the individual soul, for that reason also that there is a difference of words. That is to say, we meet with another scriptural passage of kindred subject-matter (Sat. Brâ. X, 6, 3, 2), 'Like a rice grain, or a barley grain, or a canary seed or the kernel of a canary seed, thus that golden person is in the Self.' There one word, i.e. the locative 'in the Self,' denotes the embodied Self, and a different word, viz. the nominative 'person,' denotes the Self distinguished by the qualities of consisting of mind, &c. We therefrom conclude that the two are different.