Vaisesika Sūtras
Vaisesika Sūtra 3.2.12
देवदत्तो गच्छति यज्ञदत्तो गच्छतीत्युपचाराच्छरीरे प्रत्ययः ॥१२॥
The cognition "Devadatta goes, Yajñadatta goes" is attributed to the body by usage.