The Vedanta Sutras of Badarayana, Commentary by Sankara (SBE38), tr. by George Thibaut  at sacred-texts.com
15. And on account of the word 'Self.'
The above conclusion is confirmed by the circumstance that the person under discussion is called the Self in I, 3, 12, 'That Self is hidden in all beings and does not shine forth, but it is seen by subtle seers through their sharp and subtle intellect.' From this we conclude that the text wishes to represent the other beings enumerated as the Non-Self. The passage quoted, moreover, indicates that the person is hard to know, and to be reached by sharp minds only.--Again, the passage (I, 3, 13), 'A wise man should keep down speech and mind,' enjoins pious meditation as a means of the knowledge of the highest person, as we have explained under I, 4, 1.--It thus follows that scripture indicates various excellences in the case of the purusha only, and not in that of the other beings enumerated.--The passage, moreover, 'He reaches the end of his journey and that is the highest place of Vishnu,' suggests the question as to who is the end of the journey and so on, and we therefore conclude that the enumeration of the senses, objects, &c., has merely the purpose of teaching the highest place of Vishnu (not of teaching anything about the relation of the senses, objects, and so on).