Śaṅkaraon Brahma Sūtra 2.3.51

While there are many souls, all-pervading like ether, and in equal proximity to all bodies from within as well as without, the so-called unseen principle (adr/sh/a), which is of the nature of religious merit or demerit, is acquired — through mind, speech, and body (i. e. thoughts, words, and actions). Now, according to the Sankhyas, that principle inheres not in the Self, but abides in the pradhdna and cannot, on account of the pradhana being the same (for * all souls), be the limitative cause of the enjoyment of pleasure and pain for each individual Self.—And according to the Ka//adas also the unseen principle is due to the non-particular conjunction of the Selfs with the internal * The ‘ See/ implies substantiality and so on.' organs, and as thus there is no limitative reason for any particular adnsh/a belonging to any particular soul, the doctrine is open to the same — objection. Well, but there are at work in every particular Self resolutions, &c., such as, ^ I wish to obtain that result,’ ‘ I wish to avoid that other result/ ‘ I am striving for that purpose,’ ‘ I wish to act in that way,’ &c. &c., and these may, we assume, define the relation of ownership in which particular Selfs stand to particular admh/as.—This objection is negatived in the following Sutra.