Explanation:

The commentaries of Shankara were meant for majority of atheists, which maintain the misunderstanding. Shankara composed several prayers on God referring to the component of the soul in Him for the sake of minority of theists. These theists were expected to view the commentaries as discussions about a specific soul or Human Incarnation. Thus, the commentaries are diplomatic, serving the purpose of atheists by creating misunderstanding that every soul is God and also serving the purpose of theists by specifying the soul of Human Incarnation only as God. Hence, the commentaries were carefully composed by Shankara, which uplifted atheists and simultaneously theists also according to the sense of their level. Since Shankara was the human form of God, such intellectual capacity was exhibited.