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The Vedanta Sutras of Badarayana, Commentary by Sankara (SBE38), tr. by George Thibaut [1896] at

10. For this reason (it is) not (destroyed) by the destruction (of the gross body).

On account of this very subtlety the subtle body is not destroyed by what destroys the gross body, viz. burning and the like.

Next: IV, 2, 11