The System of the Vedanta according to Badarayana's Brahma-Sutras and Cankara's Commentary c8.s5.t2.13

c8.s5.t2.13

“where it asserts that the soul passes into the specific state of enjoyment [and activity] only by the connection with the Upādhis. For in the opinion of competent persons there is no agent and enjoyer different from the highest soul and termed ‘individual soul’ (Jīva), because the Scripture says: ‘besides him there is no other seer,’ etc. (Bṛh. 3, 7, 23, translated above p. 149, cf. above pp. 133, 191).”