Second Pâda: 3. But, on account of impossibility, not the embodied soul

Those who fully consider this infinite multitude of exalted qualities will recognise that not even a shadow of them can belong to the individual soul--whether in the state of bondage or that of release--which is a thing as insignificant as a glow-worm and, through its connexion p. 263 with a body, liable to the attacks of endless suffering. It is not possible therefore to hold that the section under discussion should refer to the individual soul.