The System of the Vedanta according to Badarayana's Brahma-Sutras and Cankara's Commentary c8.s1.t3.2

c8.s1.t3.2

“Further: it is true that from the existence of the body in a living state can be proved the existence of those [qualities of the Self], but from its non-existence the reverse cannot be proved; for there is always the possibility that whenever this body perishes the qualities of the Self persist by entering into another body; the opponents' opinion therefore is excluded by its being a mere hypothesis (saṃcaya).”