The Compendium of Bheḷa 4.7.7

4.7.7

athātra praśno bhavati--- katamayaṃjīvo[devo] dehāddehāntaram upakramata iti? atrovāca bhagavān ātreyaḥ | jalūkāyā ivāsya kecidgatiṃ bruvate | tanna yuktam | iha vyaktyantāmūrtaṃ yugapatsyādevāpare ' pyevamicchanti | sarvathāpi mumukṣorasyāyamantarātmā param upakramata iti sarvathāpyasmin parity akte paricaye tāvadasaṃprāptaṃ tarā syāt | avasthānatvāccettadiṣṭaṃ karmaṇopyevaṃ bhavati vaiyyarthyam api tu khalu pratiśrutyāpahitaḥ paratra gamanaṃ tasya vidyāt | athavā yathādity asya hṛdaye bhūmau raśmayaḥ pratitiṣṭhante | vilambitāvevamatasya tatra gamanamanupaścediti | |

Now, here a question arises: "By which way does this soul pass from one body to another?" / On this, the venerable Ātreya said: "Some say its movement is like that of a leech. That is not correct. / Others wish to hold that here a formless [entity] appears simultaneously up to the full manifestation [of the body]. / In any case, this inner self of one who desires liberation moves on to the beyond. Thus, when this familiar [body] is completely abandoned, it would not immediately attain another. / If it is accepted because of remaining in a state, then action also becomes futile in this way. Rather, one should understand its departure to another world as being attentive to the reflection, / or just as the rays of the sun stand in the heart on the earth. Suspended thus, one should observe its departure there."