Mandukya Karika, verse 4.58

Text

धर्मा य इति जायन्ते जायन्ते ते न तत्त्वतः ।
जन्म मायोपमं तेषां सा च माया न विद्यते ॥ ५८ ॥

dharmā ya iti jāyante jāyante te na tattvataḥ |
janma māyopamaṃ teṣāṃ sā ca māyā na vidyate || 58 ||

58. Those Jīvas (entities) or beings are said to be born. But that birth is never possible from the standpoint of Reality. Their birth is like that of an illusory object. That illusion, again, is non-existent.

Shankara Bhashya (commentary)

Those, again, who imagine the birth of the Jīvas and other entities, do so only through Saṃvṛti or the power of ignorance as stated in the preceding Kārikā. The Jīvas are seen to be born only through ignorance. But from the standpoint of the Supreme Reality no such birth is possible. This1 (supposed) birth of the Jīvas through ignorance, described above, is like the birth of objects through illusion (Māyā). (Opponent)—Then there must be something real known as Māyā or illusion? (Reply)—It is not so. That Māyā or illusion is never existent. Māyā or illusion is the name we give to something which2 does not (really) exist (but which is perceived).