The System of the Vedanta according to Badarayana's Brahma-Sutras and Cankara's Commentary c8.s5.t2.24

c8.s5.t2.24

5. "There is in no sense a change of functions on the part of the Buddhi if we ascribe activity to the organs; for all organs are in respect of their functions necessarily agents; but the activity of these organs demands in addition apperception (upalabdhi) and this belongs to the soul; but activity is not thereby ascribed to it; for its essence is eternal apperception (nitya-upalabdhi-svarûpatvât). It is true self-consciousness (ahaṅkâra) precedes activity, but it is not antecedent to apperception, for it is itself apperceived." [Only the individual, active and enjoying soul is on the one hand ahaṅkartar and pratyayin, on the other hand aham-pratyaya-vishaya, p. 73, 5; the upâdhi-less soul is neither the one nor the other but in its state of freedom is opposed to them as sâkshin or pure upalabdhi; cf. note 30, above p. 54].