Bhagavatapurana 11.3.38

11.3.38

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nātmā jajāna na mariṣyati naidhate 'sau $ na kṣīyate savana-vid vyabhicāriṇāṃ hi &
nātmā jajāna na mariṣyati naidhate 'sau $ na kṣīyate savana-vid vyabhicāriṇāṃ hi &
sarvatra śaśvad anapāyy upalabdhi-mātraṃ % prāṇo yathendriya-balena vikalpitaṃ sat //

38. *Atman*. V. Jiva forming the body of Brahman spoken of as *sat* in previous verse is not subject to the six changing conditions that relate to the unintelligent bodies that come and go, for the jiva is the witness through time, the changing conditions of the body. In every life he is perpetually bound to Prakriti till Moksha but essentially he is mere intelligence; while animating the body he seems to be divided up and changed through the force of Indriyas or senses.

D. Again Brahman is different from the sphere of those that are called cause and effect; for he was not born..., for in all things subject to birth, death etc., he is always present as the one unchanged essence, imperishable unmixed consciousness, and only perceived or spoken of in different ways like Prana (Vital breath) is spoken of as many according to the senses through which he functions.