Bhagavatapurana 4.29.25

4.29.25

prāṇendriya-mano-dharmān ātmany adhyasya nirguṇaḥ /
śete kāma-lavān dhyāyan mamāham iti karma-kṛt //

25. The Jiva who is really without any attribute lies blind-folded attributing to himself the qualities of Prana, Indriya, and Manas and contemplating the trifling pleasures and doing Karma under the notion of "I" and "Mine" (making himself an active agent).