Bhagavatapurana 4.20.7

4.20.7

ekaḥ śuddhaḥ svayaṃ-jyotir nirguṇo 'sau guṇāśrayaḥ /
sarva-go 'nāvṛtaḥ sākṣī nirātmātmātmanaḥ paraḥ //

7. That one is absolutely pure, self-luminous, destitute of gunas, omnipresent, not concealed by anything, the witness, the one that has no Atman higher to it, is the Atman, distinct from the Atman (body); [on the other hand the body changes with the states of childhood, youth, manhood etc., is filthy, dull and unintelligent, composed of

gunas, and depend upon the gunas that form its cause and being limited in space and time, lies covered over with the environments of the house and other things, it is an object of perception with a soul for it.]