What are not soul?

VERSE No.124
dehEndriya prANa manO ahamAdayaha
sarvE vikArAs sukhAdayaha
vyOmAdi bhUtAny akhilam ca viSvam
avyakta paryantam idam hi anAtmA.

ENGLISH GIST
This body, these senses, this life, this mind, this ego etc. all,
all the comforts and luxuries,
all this cosmos and Universe, these elements of nature (earth, water, fire, wind and sky) upto the point where the indefiniable resides,
-- these are not souls. (Implication: The indefinable and infinite (avyaktam) is the soul.

YBREMS (personal views of ybrao a donkey)
Cosmos is the body. Cosmos is the soul. We are a part of cosmos. There is nothing separate which is unexpressed-indefinable-infinite beyond cosmos, called 'soul'.

We, humans, are a part of the cosmos and hence a part of the corpus-cum-soul or whatever name we call of the cosmos. We may, just be, a microcosm of the cosmos which is the macrocosm.

I do not wish to say that Adi SankarAcharya erred or was confused. He had his opinion in his 8th Century A.D. with the available knowledge-data-base of that time. We are having our opinions with our 21st Century knowledge-data-base.