Though the Soul is unmanifest, yet when endued with qualities, its acts become manifest. When dissolution sets in it once more becomes unmanifest. The Soul is really inactive. Its exists, endued with the senses which create either happiness or misery.
अव्यक्तात्मा पुरुषो व्यक्तकर्मा सोऽव्यक्तत्वं गच्छति दन्तकाले। ग्लायद्भिर्वाऽऽवर्ततेऽकामरूपः॥