Explanation:

The first three great statements of the Vedas (Mahavaakyas) say that the soul in the first person, second person and the third person is Brahman [1]. As already explained earlier, Brahman stands for the greatest item in a category. The soul is the greatest among all the items in creation due to its special characteristic of knowledge and hence can be called as Brahman. Also as explained before, Brahman means God as well as any greatest item in a category. Hence, the word Brahman here need not be taken to be God because the soul, being the greatest in the entire category of items in creation due to its specific characteristic knowledge, is called as Brahman. Therefore, these great statements cannot be taken as the authority for the soul being God.

[1] “I am Brahman (Aham Brahmasmi)”; “You are Brahman (Tattvamasi)”; “This person is Brahman (Ayamatma Brahma)”