“No jīva is ever born. There does not exist any cause that can produce it. This is the highest Truth, that nothing is ever born.”  —Māṇḍūkya Upaniṣad Kārikā 3.48  
“All these ideas regarding the discipline of the mind, evolution resembling the creation of forms from iron and clay, as well as ideas regarding devotional practices, are given as means to realization of the nature of Ultimate Reality. They have, in themselves, no meaning whatsoever. The Truth regarding Ultimate Reality is that no jīva is ever born. The individual jīva, whom one knows empirically as the agent and the enjoyer, is not born in any way whatsoever. Therefore, no cause can ever exist which may produce the Ātman which is, by nature, unborn and nondual. In other words, no jīva can ever be born, as the cause which may produce it does not exist. Of all the relative truths described in Scriptures as means for realization of Ultimate Reality, this alone is the Supreme Truth: that nothing whatsoever is ever born in or of that Brahman, which is of the nature of Ultimate Reality.”  — Śaṅkarācārya’s Commentary ơn Māṇḍūkya Upaniṣad Kārikā 3.48