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Samādhitantram
गेण्हदि णेव ण मुंचदि करेदि ण हि पोग्गलाणि कम्माणि । जीवो पुग्गलमज्झे वट्टण्णवि सव्वकालेसु ॥
(२-९३)
The soul, though stationed, all the time, in the midst of matter (pudgala), it neither accepts nor abandons material karmas. Surely, it is also not the doer of material karmas.
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