Shri Shankara Acharya’s Vakyavritti Verse 45
“That which, conditioned by Maya, is the womb of the universe, which is characterized by omniscience and so forth, is of the nature of existence and so forth, is qualified and indirectly known, is the direct meaning of the word ’That’.”
The word ‘That’ in ’That Thou Art’ means pure consciousness and also the consciousness self-conditioned by Maya, which is its medium of expression.
Maya has not reduced the real nature of consciousness.
Though conditioned, the consciousness yet is omniscience and reality.
There are many scholars who believe that the jiva is an expression of Ishvara who is limited by Maya, but let us remember that both jiva and Ishvara indicate pure consciousness, Brahman, and nothing more.
We cannot apply to the same thing the state of being cognised and also at the same time of being non- cognised.