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Samkhya Karika,40 and 42

The Linga-Sharira, pre-exists the physical development of its carrier. It emigrates and evolves. But it can only function when it becomes incarnate, although it remains independent of the body.  It is characterized by a Dharma, a goal to be accomplished, which continues when it leaves one body to take on another.

To accomplish the goal which is assigned to it in the creation   . . . the Transmigrant Body, incarnated by the power of Nature (Pradhana), behaves like an actor who plays one role after another.

Gaudpada, Commentary on the Samkhya-Karika, 39 - The Nature of the Transmigrant Body

The Transmigrant Body is formed of thirteen components: the mental (manas), which discusses and invents; the intelligence (buddhi), which enregisters, chooses, and decides; and the notion of the "I" (ahamkara), to which are added the five modes of perception manifested in the five senses and the five principles of the elements or states of matter.