puṃsāmātmanāṃ sarvagatatve 'pi śarīreṣvapi dharmādharmaparigṛhīteṣu vijñānotpattir mīmāṃsakādibhir iṣyate /
Although the persons [in the form of] souls are all-pervading, the Mīmāṃsakas and others maintain that cognition arises [only] in bodies that are acquired through [their] merit and demerit.