The Two Watchmen

 https://www.chabad.org/library/article_cdo/aid/352254/jewish/The-Two-Watchmen.htm

Talmud, Sanhedrin 91a–b

Antoninus said to Rabbi Judah HaNassi: The body and the soul can each absolve themselves from judgment. The body can say: “It is the soul who has sinned. Why, from the day it left me, I lie like a dumb stone in the grave!” And the soul can say: “It’s the body who transgressed. From the day I departed from it, I fly about in the air like a bird!”