Śvetāśvatara Upaniṣad · 3..15
नैव स्त्री न पुमानेष न चैषन्नपुंसकः यद् यच्छरीरमादत्ते तेने तेने स युज्यते
naiva strī na pumāneṣa na caiṣannapuṃsakaḥ yad yaccharīramādatte tena tena sa yujyate
Neither woman nor man is this, nor is it neuter. Whatever body it assumes, with that it becomes associated.
The Ātman transcends all gender categories. It is not strī (feminine), pumān (masculine) nor napuṃsaka (neuter/without gender). It “becomes associated” with whatever body it takes, like an actor with costume. In our yoga practice, this is liberating: our essential identity is not limited by body, gender roles, or any physical characteristic. This does not invalidate bodily experience but contextualizes it: I am the one who experiences being man or woman, not the category itself. The Ātman is free of all acquired identities.