"deha-dehi-vibhÄgo 'yaá¹
neśvare vidyate kvacit"
deha - of the body; dehi - of the embodied; vibhÄgaḥ - distinction; ayam - this; na - not; īśvare - in the Supreme Personality of Godhead; vidyate - exists; kvacit - at any time.
This quotation, which is included in the Laghu-bhÄgavatÄmá¹›ta (1.5.342), is from the KÅ«rma PurÄṇa.