The Vedanta Sutras, commentary by Sankaracharya (SBE34), tr. by George Thibaut  at sacred-texts.com
21. If it be said that on account of the scriptural
declaration of the smallness (of the ether) (the Lord cannot be meant; we reply that) that has been explained (before).
The pûrvapakshin has remarked that the smallness of the ether stated by Scripture ('In it is that small ether') does not agree with the highest Lord, that it may however be predicated of the individual soul which (in another passage) is compared to the point of a goad. As that remark calls for a refutation we point out that it has been refuted already, it having been shown--under I, 2, 7--that a relative smallness may be attributed to the Lord. The same refutation is--as the Sûtra points out--to be applied here also.--That smallness is, moreover, contradicted by that scriptural passage which compares (the ether within the heart) with the known (universal) ether. ('As large as is this ether so large is the ether within the heart.')