Kaṭha Upaniṣad 2.19.p8

2.19.p8

nanu ca kyantoghuḥ (liṅgānu.sū.41) iti ādiśabdasya nityapulliṅgatvāt kathametaditi cet-nāyaṃ ghuḥ, api tu ada bhakṣaṇe (dhā.pā.1011) ityasmādāvaśyakārthe ṇini pratyaye ādi iti rūpaṃ siddhyati | tena ca nikhilajagatsaṃhartṛtvamukhena kāraṇatvaṃ pratipādyata iti draṣṭavyam | ādivijñānam - paramātmā ityarthaḥ | saṃkarṣaṇo nāma jīvo jāyate iti śrutasya jīvaśabdārthasya tadabhimāniparamātmabhāve sati, śāstraprāmāṇyāpratiṣedhassiddhyati | paramātmanaśca jananaṃ nāma svecchādhīnaśarīraparigrahaḥ | tasminneva pāṃcarātratantre, sa hyanādiranantaśca iti jīvotpatteḥ viśeṣeṇa pratiṣiddhatayā tadviruddhābhidhānāsambhavāt; saṃkarṣaṇo nāma jīvo jāyate (paramasaṃhitā) ityanena jīvābhimānisaṃkarṣaṇasya icchādhīnaśarīraparigraharūpottpattiḥ pratipādyata iti na pāṃcarātraprāmāṇyamiti sūtrayorarthaḥ|