The Vedanta Sutras of Badarayana, Commentary by Sankara (SBE38), tr. by George Thibaut  at sacred-texts.com
28. On account of the separate statement (of soul and intelligence).
From the passage 'Having by knowledge taken possession of the body' which represents the soul and intelligence as separate, viz. as respectively the agent and the instrument of action, we understand that the soul pervades the body only by means of intelligence, its quality. Again the passage 'Then (the intelligent person) having through the intelligence of the senses absorbed within himself all intelligence' (Bri. Up. II, 1, 17) shows intelligence to be different from the agent, i.e. the embodied soul, and so likewise confirms our view.--The reply to all this is as follows.