Mahabharata Santi Parva Chapter 309:2

Mahabharata Santi Parva (Mokshadharma Parva) Chapter 309:2 The learned say that when he is freed from the attributes of Sattwa and Rajas and Tamas and united in the nature with the Supreme Soul then does Jiva become identified with that Soul. The Supreme Soul is called Tattwa as well as Not-Tattwa, and transcends decay and destruction. O giver of honours, the Soul, though it has the manifest principles (viz. the body) for its resting place, yet it cannot be said to have acquired the nature of those principles. The wise say that including the Jiva soul there are five and twenty principles in all. Indeed, O son, the Soul is not to be regarded as possessed of any of the principles (Mahat and the rest). Endued with Intelligence, it transcends the principles. It casts off quickly even that principle which is the indication of the Knowing or awakened one. When Jiva comes to regard himself as the twenty-sixth which is divested of decay and destruction, it is then that, without doubt, he succeeds by his own force in attaining to similarity with the twenty-sixth. Though awakened by the twenty-sixth which is Pure Intelligence, Jiva still becomes subject to Ignorance. This is the cause of Jiva, multifariousness (in respect of forms) as explained in the Srutis and the Sankhya scriptures. When Jiva, who is endued with Chetana and Unintelligent Prakriti, loses all Consciousness of a distinct or individual Self, then does he, losing his multifariousness, resumes his Oneness. O ruler of Mithila, when Jiva, who is found to be in union with happiness and misery and who is seldom free from the consciousness of Self, succeeds in attaining to a similarity with the Supreme Soul which is beyond the reach of the understanding, then does he becomes freed from virtue and vice. Indeed, when Jiva, attaining to the twenty-sixth which is Unborn and Puissant and which is dissociated from all attachments, succeeds in comprehending it thoroughly, he himself becomes possessed of puissance and entirely casts off the Unmanifest or Prakriti. In consequence of understanding the twenty-sixth, the four and twenty principles seems to Jiva to be unsubstantial or of no value. I have thus told thee, O sinless one, according to the indication of the Srutis, the nature of the Unintelligent or Prakriti, and of Jiva, so also of that which is Pure Knowledge viz., the Supreme Soul, agreeable to the truth. Guided by the scriptures, variety and oneness are thus to be understood. The difference between the gnat and the Udumvara, or that between the fish and water, illustrates the difference between the Jiva-soul and the Supreme Soul. The Multiplicity and Oneness of these two are then understood in this way. This is called Emancipation, viz., this comprehension or knowledge of oneself as something distinct from Unintelligent or Unmanifest Prakriti. The twenty-fifth, which resides in the bodies of living creatures, should be emancipated by making him know the Unmanifest or the Supreme Soul which transcends the understanding. Indeed, that twenty-fifth is capable of attaining to Emancipation in this way only and not through any other means, it is certain. Though really different from the Kshetra in which he resides for the time being, he partakes of the nature of that Kshetra in consequence of his union with itUniting with what is Pure, he becomes Pure.