Bhagavatapurana 7.2.41

7.2.41

bhūtāni taistairnijayonikarmabhir bhavanti kāle na bhavanti sarvaśaḥ /
na tatra hātmā prakṛtāvapi sthitas tasyā guṇairanyatamo hi badhyate //

41. It is bodies (what are produced) that in due time come into existence and completely go out of existence (only) as the result of the various actions which depend upon the subtle body or Lingasareera; though Atman is there in association with Prakriti or body, He is not affected by the conditions of Prakriti, for He is quite different in nature from it.