Srimad Bhagvata Mahapurana: Book 11: Chapter 11: Verses 1-8
The glorious Lord began again : The characterization of a Jiva as bound or emancipated is determined by its being subject or not to (the influence of) the (three) Gunas (modes of Prakrti) controlled by Me, and has nothing to do with its essential nature. And the Gunas being rooted in Maya (which is under My control), there is neither emancipation nor bondage for Me. (Even) as dream is an illusory aspect of the mind, grief and infatuation, joy and sorrow and embodiment (or the loss of one's body) are falsely attributed to the Self. (Hence even) transmigration (of the soul) is not real (but is ascribed to it through ignorance alone). Know that Saving Knowledge and Ignorance are My potencies, specially brought into being by My Maya, and have existed without beginning, and make for release and bondage (respectively of the Jiva), 0 Uddhava ! Though I am one, 0 highly intelligent one, it is in relation to the Jiva alone, a reflection of Mine, that bondage has existed from time immemorial through ignorance; and it is in relation to the Jiva alone that the other state (release) is brought about through Knowledge (in the form of Self-Realization vouchsafed by Me). Next I (proceed to) tell you the distinction between the one in bondage (viz., the Jiva or the individual soul) and the other who is liberated (viz., God), characterized by contrary properties (viz., sorrow and joy respectively), though (co-) existing in one and the same individual, 0 dear Uddhave! The two (viz., the Jiva and God, the Inner Controller of the Jiva) are (distinct from the body like) a pair of birds (dwelling on a tree yet apart from it), kindred (in character as being spiritual in substance) and settled as (constant) companions in the same nest (of the heart) on the tree (of the body) by force.of Maya (the divine Will). One of them (viz., the Jiva) partakes of the fruit (in the shape of joy and sorrow to be experienced) in the peepul tree of the body (as a result of past good and evil deeds); while the other (viz., God), though going without food (in the shape of those pleasurable and painful experiences) is (always) superior (to the former) in strength (the strength of wisdom etc.).(Of the two aforementioned,)•the enlightened one (viz., God), who does not partake of the fruit of the peepul tree, knows Himself as well as the other (the diva); but not so the one who partakes of the fruit of the peepul tree. Again, the one who is characterized by ignorance (viz., the diva) has been in bondage from eternity; while He who is all Knowledge (viz., God) is ever free. An enlightened soul (a Jivanmukta) is not tied to the body even though he remains in the body (by force of his past Samskaras), any more than one who has awoke from a dream (remains tied to the dream body, though continuing in that body in thought). A man of perverted intellect (who looks upon the body alone as his self) remains identified (on the contrary) with his body, though not (essentially) confined within it, (even) as one who is (actually) seeing a dream is identified with his dream body, though not (actually) present in it.