"deha-dehi-vibhāgo 'yaṁ
neśvare vidyate kvacit"
deha - of the body; dehi - of the embodied; vibhāgaḥ - 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-bhāgavatāmṛta (1.5.342), is from the Kūrma Purāṇa.