The Vedanta Sutras of Badarayana, Commentary by Sankara (SBE38), tr. by George Thibaut [1896] at sacred-texts.com

19. And (there is also a form of the highest Lord) not abiding in effected things; for thus scripture declares his abiding.

Moreover, according to scripture, there is also an eternal form of the highest Lord which does not abide in effects; he is not only the ruling soul of the spheres of the sun and so on which lie within the sphere of what is effected. For the text declares his abiding in a twofold form, as follows: 'Such is the greatness of it; greater than it is the Person. One foot of him are all beings; three feet of him is what is immortal in heaven' (Kh. Up. III, 12, 6). And it cannot be maintained that that form of him which is divorced from all effects is reached by those who put their trust on his other form; for their minds are not set on the former. Hence as he who does not reach that form of the double-natured highest Lord which is divorced from all qualities stops at that form which is distinguished by qualities, so also, unable to reach unlimited power within the latter form, he stops at limited lordly power.