Mandukya Karika, verse 4.72

Sanskrit text, IAST transliteration and English translation

चित्तस्पन्दिकमेवेदं ग्राह्यग्राहकवद्द्वयम् ।
चित्तं निर्विषयं नित्यमसंगं तेन कीर्तितम् ॥ ७२ ॥

cittaspandikamevedaṃ grāhyagrāhakavaddvayam |
cittaṃ nirviṣayaṃ nityamasaṃgaṃ tena kīrtitam || 72 ||

72. This perceived world of duality, characterised by the subject-object relationship, is verily an act of the mind. The mind, again, (from the standpoint of Reality) is without touch with any object (as it is of the nature of Ātman). Hence it is declared to be eternal and unattached.

Shankara Bhashya (commentary)

The whole world of duality consisting of the subject and the object is, verily, an act of the mind. But from the standpoint of the Ultimate Reality, the mind, which is verily Ātman, is¹ unrelated to any object. On account of the absence of relation (with any object), the mind is declared as eternal and unattached. The Śruti also says, “The Puruṣa is always free from relation.” That which perceives objects outside of it, is related to such objects. But the mind, having no such external object, is free from all relations.

Anandagiri Tika (glossary)

¹ Is unrelated, etc.—The objects and their relation with the mind are perceived only in the state of ignorance. Even when the ignorant person perceives the mind to be associated with the subject-object relationship, the mind, truly speaking, is non-dual, unattached and Absolute.

The mind is, in reality, free from all ideas of the subject-object relationship. The idea of the object is superimposed upon the mind through ignorance. These objects have no existence apart from the mind. This has been already established by the dream-analogy. Therefore from the standpoint of the Ultimate Reality, the mind is ever unrelated to objects, as such objects do not exist. Hence mind is Ātntan or Reality.