Bhagavatapurana 1.3.32

1.3.32

ataḥ paraṃ yadavyaktam avyūḍhaguṇabṛṃhitam /
adṛṣṭāśrutavastutvāt sa jīvo yat punarbhavaḥ //

32. * Beyond this gross one, another body or form (also) is ascribed to Atman, which is subtle and unmanifest, constituted

of the undeveloped gunas of Prakriti; [though a real body is not proved by observation or by any other authority, still Jiva must be presumed to have an Upadhi or condition which is called Lingasareera]; for he, the Jiva, passes through many births; (otherwise, his going out of, coming back to, the gross body, etc., cannot be accounted for).