Brahma Sutras 2.20

शरीरश्चोभये ऽपि हि भेदेनैनमधीयते ॥

shariirash cha ubhaye'pi hi bhedena enam adhiyate

And the embodied self is not meant, because both branches of scripture read of it as different from the inner ruler.

और देहधारी [जीव] भी [नहीं], क्योंकि दोनों [वेद-शाखाएँ] उस [अन्तर्यामी] को [जीव से] भेद के रूप में पढ़ाती हैं ॥