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Shvetashvatara Upanishad 5.12

That incarnate Self, according to his own qualities, chooses (assumes) many shapes, coarse or subtile, and having himself caused his union with them, he is seen as another and another, through the qualities of his acts, and through the qualities of his body.

In plain words: The soul takes on many bodies, heavy or subtle, according to its own qualities. Because of its actions and its bodies, it appears as one being and then another.

Shvetashvatara Upanishad
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