Mandukya Karika, verse 4.71

Text

न कश्चिज्जायते जीवः संभवोऽस्य न विद्यते ।
एतत्तदुत्तमं सत्यं यत्र किंचिन्न जायते ॥ ७१ ॥

na kaścijjāyate jīvaḥ saṃbhavo'sya na vidyate |
etattaduttamaṃ satyaṃ yatra kiṃcinna jāyate || 71 ||

71. No kind of Jīva is ever born nor is there any cause for any such birth. The Ultimate Truth is that nothing whatsoever is born.

Shankara Bhashya (commentary)

It has already been stated that the appearances of birth, death, etc., of the Jīvas are possible only in the empirical plane, as is the case with the dream-beings. But the Ultimate Truth is that no Jīva is ever born. The rest has already been stated.