Śaṅkaraon Brahma Sūtra 2.3.27

Scripture also, after having signified the soul’s abiding in the heart and its atomic size, declares by means of such ’ Single atoms could not produce any sensations; irasarewus, i.e. combinations of three atoms even could not produce lively ' sensations. ® Viz. that sftnell cannot exist apart from the odorous substance, because is a quality like colour. — ’ passages as ‘ Up to the hairs, up to the tips of the nails (Kau. Up. IV, QtO ; Bri, Up. 1 . 4, 7), that the soul pervades the entire body by means of intelligence which is its quality.