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ॐ स्वात्मना चोत्तरयोः ॐ ॥ २-३-२१॥
If it be objected that the soul is not atomic because its size is heard of as not being so, we reply, no, since that context relates to the other (ie., the supreme Self).
english translation
ॐ नाणुरतत् श्रुतेरिति चेन्न इतराधिकारात् ॐ ॥ २-३-२२॥
And the individual soul is atomic because of the direct Upanishadic use of the word as well as mention of infinitesimality.
english translation
ॐ स्वशब्दोन्मानाभ्यां च ॐ ॥ २-३-२३॥
(The soul’s atomicity and its feeling over the whole body involve) no contradiction, just as in the case (of a drop) of sandal paste.
english translation
ॐ अविरोधश्चन्दनवत् ॐ ॥ २-३-२४॥
If it be objected that (the argument holds good in the case of sandal paste) owing to its peculiarity of position, (but that is not evident in the case of the soul), then we say, no, (a peculiar location) for the soul is admitted in the Upanishads, for it exists in the heart.
english translation
ॐ अवस्थितिवैशेष्यादिति चेन्नाभ्युपगमाद्धृद्धि हि ॐ ॥ २-३-२५॥
Or on the analogy of what is seen in the world, (the soul may pervade the whole body) through its attribute (of sentience).
english translation