Samkhya treatise of Vindhyavasin 2.3: Yuktidīpikā

2.3

vindhyavāsinas tu vibhutvād indriyāṇāṃ bījadeśe vṛttyā janma, tattyāgo maraṇam; tasmān nāsti sūkṣmaśarīram; tasmān nirviśeṣaḥ saṃsāra iti pakṣaḥ

According to Vindhyavāsin, however, because the sense organs are omnipresent, birth is [merely] their functioning at the place of the seed, and death is the abandonment of that; therefore, there is no subtle body (sūkṣmaśarīra); hence, worldly existence (saṃsāra) lacks distinctions [of vehicle]—such is his thesis.

Vindhyavāsin's view is that, the senses being all-pervading, birth is their functioning at the place of the seed and death its abandonment; hence there is no subtle body, and hence transmigration is without distinctions.