A referential summary: S.B. Skanda 1, Chapt. 13, Verse 43

43. Whether you consider the living self as eternal as the Spirit, or as temporal as the body, or as both in view of his being a combination of spirit and body, or as neither from the Absolute point of view, whatever be your attitude, sorrow for beings arises from love and attachment, which are caused by ignorance about the real nature of the soul.