Jiva the enjoyer is also none other than Brahman only.

“sarvaanana shirogriivaH sarvabhuutaguhaashayaH | sarvavyaapii sa bhagavaa.nstasmaat.h sarvagataH shivaH |” (Svetaswatara Upanishad. 3:11)

“All faces are His faces; all heads, His heads; all necks, His necks. He dwells in the hearts of all beings. He is the all— pervading Bhagavan. Therefore He is omnipresent Shiva”.

“etajGYeya.n nityamevaatmasa.nstha.n naataH para.n veditavya.n hi kiJNchit.h | bhoktaa bhogyaM preritaara.n cha matvaa sarvaM prokta.n trividhaM brahmametat.h | (Svetaswatara Upanishad 1:12)

“The enjoyer (jiva), the objects of enjoyment (Maya/Prakriti) and the Ruler (Isvara)—the triad described by the knowers of Brahman—all this is nothing but Brahman. This Brahman alone, which abides eternally within the self, should be known. Beyond it, truly, there is nothing else to be known”.

“deho devaalayaH proktaH sa jiivaH kevalaH shivaH . tyajedaj~naananirmaalya.n so.ahaMbhaavena puujayet.h |” (Maitreyi Upanishad II:1)

“The body is said to be the temple; the individual Self (Jiva) is Shiva alone. One should discard the faded flowers in the form of spiritual ignorance and worship God (with the conviction) ‘He and I are one".

“nama ataryaya chaladyaya cha |”(Sri Rudram, Yajurveda IV:5:8:o)

“Salutations to Him (Rudra) who is born again and again in Samsara and who tastes the fruits of Karmas in the form of Jiva”.

“pashupatiraha~NkaaraavishhTaH sa.nsaarii jiivaH sa eva pashuH |” (Jabali Upanishad 1.2)

“Jeeva (being) is nothing but Shiva (the Lord of all beings – Pasupathi) himself who is acting the role of egoism”.

“chhandaa.nsi yaGYaaH kratavo vrataani bhuutaM bhavya.n yachcha vedaa vadanti | asmaan.h maayii sR^ijate vishvameta-ttasmi.nshchaanyo maayayaa sanniruddhaH |” (Swetasvatara Upanishad 4:09)

“The Lord of Maya projects the Vedas, sacrifices, spiritual practices, past and future, religious observances, all that the Vedas declare, and the whole world including ourselves. The lord of Maya, again, is bound by Maya in this [in the form of Jiva].”

“maayaa.n tu prakR^iti.n vidyaanmaayina.n cha maheshvaram.h | tasyavayavabhuutaistu vyaapta.n sarvamida.n jagat.h |” (Swetasvatara Upanishad 4:10)

“Know then Prakriti (nature) is Mâyâ (art), and the Maheshwara the Mâyin (maker); the whole world is filled with what are his members (forms)”.

“GYaaGYau dvaavajaaviishaniishaavajaa hyekaa bhoktR^ibhogyaarthayuktaa | anantashchaatmaa vishvaruupo hyakartaa traya.n yadaa vindate brahmametat.h |” (Svetaswatara Upanishad 1:09)

“The Supreme Lord appears as Isvara, omniscient and omnipotent and as the jiva, of limited knowledge and power, both unborn. But this does not deny the phenomenal universe; for there exists further the unborn prakriti, which creates the ideas of the enjoyer, enjoyment and the object. Atman is infinite and all-pervading and therefore devoid of agency. When the seeker knows all these three to be Brahman, he is freed from his fetters”.

I hope this clarifies your queries.

Jiva the enjoyer is none other than Brahman itself.

“sarvaanana shirogriivaH sarvabhuutaguhaashayaH | sarvavyaapii sa bhagavaa.nstasmaat.h sarvagataH shivaH |” (Svetaswatara Upanishad. 3:11)

“All faces are His faces; all heads, His heads; all necks, His necks. He dwells in the hearts of all beings. He is the all— pervading Bhagavan. Therefore He is omnipresent Shiva”.

“etajGYeya.n nityamevaatmasa.nstha.n naataH para.n veditavya.n hi kiJNchit.h | bhoktaa bhogyaM preritaara.n cha matvaa sarvaM prokta.n trividhaM brahmametat.h | (Svetaswatara Upanishad 1:12)

“The enjoyer (jiva), the objects of enjoyment (Maya/Prakriti) and the Ruler (Isvara)—the triad described by the knowers of Brahman—all this is nothing but Brahman. This Brahman alone, which abides eternally within the self, should be known. Beyond it, truly, there is nothing else to be known”.

“deho devaalayaH proktaH sa jiivaH kevalaH shivaH . tyajedaj~naananirmaalya.n so.ahaMbhaavena puujayet.h |” (Maitreyi Upanishad II:1)

“The body is said to be the temple; the individual Self (Jiva) is Shiva alone. One should discard the faded flowers in the form of spiritual ignorance and worship God (with the conviction) ‘He and I are one".

“nama ataryaya chaladyaya cha |”(Sri Rudram, Yajurveda IV:5:8:o)

“Salutations to Him (Rudra) who is born again and again in Samsara and who tastes the fruits of Karmas in the form of Jiva”.

“pashupatiraha~NkaaraavishhTaH sa.nsaarii jiivaH sa eva pashuH |” (Jabali Upanishad 1.2)

“Jeeva (being) is nothing but Shiva (the Lord of all beings – Pasupathi) himself who is acting the role of egoism”.

“chhandaa.nsi yaGYaaH kratavo vrataani bhuutaM bhavya.n yachcha vedaa vadanti | asmaan.h maayii sR^ijate vishvameta-ttasmi.nshchaanyo maayayaa sanniruddhaH |” (Swetasvatara Upanishad 4:09)

“The Lord of Maya projects the Vedas, sacrifices, spiritual practices, past and future, religious observances, all that the Vedas declare, and the whole world including ourselves. The lord of Maya, again, is bound by Maya in this [in the form of Jiva].”

“maayaa.n tu prakR^iti.n vidyaanmaayina.n cha maheshvaram.h | tasyavayavabhuutaistu vyaapta.n sarvamida.n jagat.h |” (Swetasvatara Upanishad 4:10)

“Know then Prakriti (nature) is Mâyâ (art), and the Maheshwara the Mâyin (maker); the whole world is filled with what are his members (forms)”.

“GYaaGYau dvaavajaaviishaniishaavajaa hyekaa bhoktR^ibhogyaarthayuktaa | anantashchaatmaa vishvaruupo hyakartaa traya.n yadaa vindate brahmametat.h |” (Svetaswatara Upanishad 1:09)

“The Supreme Lord appears as Isvara, omniscient and omnipotent and as the jiva, of limited knowledge and power, both unborn. But this does not deny the phenomenal universe; for there exists further the unborn prakriti, which creates the ideas of the enjoyer, enjoyment and the object. Atman is infinite and all-pervading and therefore devoid of agency. When the seeker knows all these three to be Brahman, he is freed from his fetters”.

I hope this clarifies your queries.