The Vedanta Sutras, commentary by Sankaracharya (SBE34), tr. by George Thibaut  at sacred-texts.com
17. And on account of the declaration of the difference (of the two, the ânandamaya cannot be the transmigrating soul).
The Self consisting of bliss cannot be identical with the transmigrating soul, for that reason also that in the section treating of the Self of bliss, the individual soul and the Self of bliss are distinctly represented as different; Taitt. Up. II, 7, 'It (i.e. the Self consisting of bliss) is a flavour; for only after perceiving a flavour can this (soul) perceive bliss.' For he who perceives cannot be that which is perceived.--But, it may be asked, if he who perceives or attains cannot be that which is perceived or attained, how about the following Sruti- and Smriti-passages, 'The Self is to be sought;' 'Nothing higher is known than the attainment of the Self 1?'--This objection, we reply, is legitimate (from the point of view of absolute truth). Yet we see that in ordinary life, the Self, which in reality is never anything
but the Self, is, owing to non-comprehension of the truth, identified with the Non-Self, i.e. the body and so on; whereby it becomes possible to speak of the Self in so far as it is identified with the body, and so on, as something not searched for but to be searched for, not heard but to be heard, not seized but to be seized, not perceived but to be perceived, not known but to be known, and the like. Scripture, on the other hand, denies, in such passages as 'there is no other seer but he' (Bri. Up. III, 7, 23), that there is in reality any seer or hearer different from the all-knowing highest Lord. (Nor can it be said that the Lord is unreal because he is identical with the unreal individual soul; for) 1 the Lord differs from the soul (vigñânâtman) which is embodied, acts and enjoys, and is the product of Nescience, in the same way as the real juggler who stands on the ground differs from the illusive juggler, who, holding in his hand a shield and a sword, climbs up to the sky by means of a rope; or as the free unlimited ether differs from the ether of a jar, which is determined by its limiting adjunct, (viz. the jar.) With reference to this fictitious difference of the highest Self and the individual Self, the two last Sûtras have been propounded.
69:1 Yadi labdhâ na labdhavyah katham tarhi paramâtmano vastuto #bhinnena gîvâtmanâ paramâtmâ labhyata ity arthah. Bhâmatî.
70:1 Yathâ paramesvarâd bhinno gîvâtmâ drashtâ na bhavaty evam gîvâtmano#pi drashtur na bhinnah paramesvara iti, gîvasyânirvâkyatve paramesvaro#py anirvâkyah syâd ity ata âha paramesvaras tv avidyâkalpitâd iti. Ânanda Giri.