I, 2, 14
The Vedanta Sutras, commentary by Sankaracharya (SBE34), tr. by George Thibaut [1890] at sacred-texts.com
14. And on account of the statement of place, and so on.
But how does the confined locality of the eye agree with Brahman which is omnipresent like the ether?--To this question we reply that there would indeed be a want of agreement if that one locality only were assigned to the Lord. For other localities also, viz. the earth and so on, are attributed to him in the passage, 'He who dwells in the earth,' &c. (Bri. Up. III, 7, 3). And among those the eye also is mentioned, viz. in the clause, 'He who dwells in the eye,' &c. The phrase 'and so on,' which forms part of the Sûtra, intimates that not only locality is assigned to Brahman, although not (really) appropriate to it, but that also such things as name and form, although not appropriate to Brahman which is devoid of name and form, are yet seen to be attributed to it. That, in such passages as 'His name is ut, he with the golden beard' (Kh. Up. I, 6, 7, 6), Brahman although devoid of qualities is spoken of, for the purposes of devotion, as possessing qualities depending on name and form, we have already shown. And we have, moreover, shown that to attribute to Brahman
a definite locality, in spite of his omnipresence, subserves the purposes of contemplation, and is therefore not contrary to reason 1; no more than to contemplate Vishnu in the sacred sâlagrâm.