The Vedanta Sutras of Badarayana, Commentary by Sankara (SBE38), tr. by George Thibaut  at sacred-texts.com
10. The absence (of a body and sense-organs, on the part of the released) Bâdari (asserts); for thus scripture says.
The passage, 'By his mere wish the fathers rise,' shows that the released possesses a mind (internal organ, manas) whereby he wills. A question however arises whether he
who knows, after having reached lordly power, possesses a body and senses, or not. Here the teacher Bâdari is of opinion that the glorified possessor of knowledge is without body and sense-organs.--Why so?--Because scripture declares this, With the mind seeing those wishes he rejoices' (Kh. Up. VIII, 12, 5). If he rejoiced with the mind, the body, and the senses, scripture would not specially say 'with the mind.' Hence there are neither body nor sense-organs in the state of release.