Bhagavatapurana 7.2.25

7.2.25

eṣa ātmaviparyāso hyaliṅge liṅgabhāvanā /
eṣa priyāpriyairyogo viyogaḥ karmasaṃsṛtiḥ //

25. & 26. This attachment to the body (as if it were his essence) which does not exist is the mistake that has come over Atman; and this (thus) experience of what is desirable or undesirable or their

loss constitutes Karma and Samsara. (So also) birth, destruction and sorrow of various description, want of discernment and discrimination, anxiety and want of realisation of the distinction (constitute Samsara).