In the body the most important substance is the life air, but that also is neither the listener nor the speaker. Beyond even the life air, the soul also can do nothing, for the Supersoul is actually the director, in cooperation with the individual soul. The Supersoul conducting the activities of the body is different from the body and living force.
Srimad Bhagavata Purana
श्रीमद्भागवतमहापुराणम्
मूल श्लोकः
न श्रोता नानुवक्तायं मुख्योऽप्यत्र महानसुः । यस्त्विहेन्द्रियवानात्मा स चान्यः प्राणदेहयोः
na śrotā nānuvaktāyaṃ mukhyo'pyatra mahānasuḥ | yastvihendriyavānātmā sa cānyaḥ prāṇadehayoḥ
SB 7.2.45