The gross and subtle bodies, the visible world - all superimposed in the Atman - says the Srimad-Bhagavatam

[V Subrahmanian]

In this chapter it is explained with illustration that the gross and subtle bodies of the Jivatma are not real, but only superimpositions:

श्रीमद्भागवतपुराणम्/स्कन्धः १/अध्यायः ३

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एतद्रूपं भगवतो ह्यरूपस्य चिदात्मनः ।

मायागुणैर्विरचितं महदादिभिरात्मनि ॥३०॥

The Atman, which in reality has no form at all, is only Pure Consciousness, is attributed with the forms of the gross body and the subtle body by the qualities, guna-s. of Maya/Prakriti of the Supreme Being.

यथा नभसि मेघौघो रेणुर्वा पार्थिवोऽनिले ।

एवं द्रष्टरि दृश्यत्वं आरोपितं अबुद्धिभिः॥३१॥

Just as the masses of clouds in the air are attributed to the sky by those who do not understand the situation, and the particles of the earth are mistakenly believed to be in the air, so the entire objective world is seen in the Atman, which is only Pure Consciousness, due to avidya, ignorance.

This alone has been stated by Shankara in the Adhyasa Bhashya as अध्यासो नाम अतस्मिंस्तद्बुद्धिरित्यवोचाम । [Adhyasa, superimposition, is taking the one to be other.]

अतः परं यदव्यक्तं अव्यूढगुणबृंहितम्।

अदृष्टाश्रुतवस्तुत्वात् स जीवो यत् पुनर्भवः॥३२।

Even the subtle body is thus implicated in the Atman. This Atman is not perceptible to the senses such as eyes and ears. The samsara of birth and death is perpetual due to the illusion that one (the Atman) is attributed with the gross subtle bodies.

Brahmatmaikya Jnana:

यत्रेमे सदसद् रूपे प्रतिषिद्धे स्वसंविदा ।

अविद्ययाऽऽत्मनि कृते इति तद्ब्रह्मदर्शनम् ॥३३॥

When it is determined by knowledge, jnana, that both these (gross and subtle body) upadhis are attributed to ignorance and thus not real, the non-dual vision of Brahmamikaya arises for the jiva.

यद्येषोपरता देवी माया वैशारदी मतिः ।

संपन्न एवेति विदुः महिम्नि स्वे महीयते ॥३४ ॥

When this knowledge of Brahmatmaikya arises, the illusion of avidya which is the cause of samsara is destroyed. Then the Atman resides as the glorious Supreme Self, Brahman.

This alone is stated in the 13th chapter of Bhagavad Gita:

क्षेत्रक्षेत्रज्ञयोरेवमन्तरं ज्ञानचक्षुषा।

भूतप्रकृतिमोक्षं च ये विदुर्यान्ति ते परम्।।13.34।।

Shankaracharya's commentary on this:

भूतप्रकृतिमोक्षं च, भूतानां प्रकृतिः अविद्यालक्षणा अव्यक्ताख्या तस्याः

भूतप्रकृतेः मोक्षणम् अभावगमनं च ये विदुः विजानन्ति, यान्ति गच्छन्ति ते परं परमात्मतत्त्वं ब्रह्म, न पुनः देहं आददते इत्यर्थः ॥ ३४ ॥

यद्येषोपरता of the Bhagavata is stated by Shankara as भूतप्रकृतेः मोक्षणम् अभावगमनं in Gita Bhashya.

Sridhara swamin's commentary on the above cited Bhagavata slokas is given below.

Om tat sat