The Soul, Knowing and Atomic
ज्ञानस्वरूपं च हरेरधीनं शरीरसंयोगवियोगयोग्यम्। अणुं हि जीवं प्रतिदेहभिन्नं ज्ञातृत्ववन्तं यदनन्तमाहुः॥
jñāna-svarūpaṃ ca harer adhīnaṃ śarīra-saṃyoga-viyoga-yogyam aṇuṃ hi jīvaṃ pratideha-bhinnaṃ jñātṛtva-vantaṃ yad anantam āhuḥ
The soul, whose nature is knowledge, dependent on Hari, fit for joining and parting from bodies; atomic, distinct in each body, knowing, declared infinite in number.
The Daśaślokī begins where every Vedānta begins, with the soul. But Nimbārka does not say the soul is Brahman straightforwardly; nor does he say the soul is a separate substance. He says the soul is dependent on Hari, fit to enter and leave bodies, atomic in size, distinct in each body, and infinite in number.
This is the first move of svābhāvika-bhedābheda: the soul is real, the soul is many, the soul is small, and the soul belongs to the Lord. The relationship is not one of identity, not one of separation, but of inherent simultaneous difference and non-difference.