Maitri (Maitrāyaṇīya) Upaniṣad 2.10

2.10

sa vā eṣa ātmetyado vaśaṃ nīta iva sitāsitaiḥ karmaphalairabhibhūyamāna iva pratiśarīreṣu caratyavyaktatvātsūkṣmatvādadṛśyatvādagrāhyatvānnirmamatvā ccānavastho'kartā kartevāvasthitaḥ ||

7. Verily, this Soul (Ātman)—poets declare—wanders here on earth from body to body, unovercome, as it seems, by the bright or the dark fruits of action. He who on account of his unmanifestness, subtilty, imperceptibility, incomprehensibility, and selflessness is [apparently] unabiding and a doer in the unreal—he, truly, is not a doer, and he is abiding. Verily, he is pure, steadfast and unswerving, stainless, unagitated, desireless, fixed like a spectator, and self-abiding. As an enjoyer of righteousness, he covers himself (ātmānam) with a veil made of qualities; [but] he remains fixed—yea, he remains fixed!"