The following questions may be posed. As long as the liberated soul is in contact with the body, why don't the bodily activities affect him? Doesn't he actually become contaminated by the action and reaction of material activities? In answer to such questions, this verse explains that the material body of a liberated soul is taken charge of by the Supreme Personality of Godhead. It is not acting due to the living force of the living entity; it is simply acting as a reaction to past activities. Even after being switched off, an electric fan moves for some time. That movement is not due to the electric current, but is a continuation of the last movement; similarly, although a liberated soul appears to be acting just like an ordinary man, his actions are to be accepted as the continuation of past activities. In a dream one may see himself expanded through many bodies, but when awake he can understand that those bodies were all false. Similarly, although a liberated soul has the by-products of the body-children, wife, house, etc.—he does not identify himself with those bodily expansions. He knows that they are all products of the material dream. The gross body is made of the gross elements of matter, and the subtle body is made of mind, intelligence, ego and contaminated consciousness. If one can accept the subtle body of a dream as false and not identify oneself with that body, then certainly an awake person need not identify with the gross body. As one who is awake has no connection with the activities of the body in a dream, an awakened, liberated soul has no connection with the activities of the present body. In other words, because he is acquainted with his constitutional position, he never accepts the bodily concept of life.
(Srimad Bhagavatam----3:28:38----purport).

It is clearly stated herein that a pure devotee does not desire ekatva, oneness with the Supreme Lord, as desired by the impersonalists, the mental speculators and the meditators. To become one with the Supreme Lord is beyond the dream of a pure devotee. Sometimes he may accept promotion to the Vaikuṇṭha planets to serve the Lord there, but he will never accept merging into the Brahman effulgence, which he considers worse than hellish. Such ekatva, or merging into the effulgence of the Supreme Lord, is called kaivalya, but the happiness derived from kaivalya is considered by the pure devotee to be hellish. The devotee is so fond of rendering service to the Supreme Lord that the five kinds of liberation are not important to him. If one is engaged in pure transcendental loving service to the Lord, it is understood that he has already achieved the five kinds of liberation.
(Srimad Bhagavatam----3:29:13----purport).

So-called speculative arguments about the Absolute Truth are therefore useless. The actual identity of the living entity is his consciousness, which is always present while the living entity is awake, dreaming or in deep sleep. Even in deep sleep, he can perceive by consciousness whether he is happy or distressed. Thus when consciousness is displayed through the medium of the subtle and gross material bodies, it is covered, but when the consciousness is purified, in Kṛṣṇa consciousness, one becomes free from the entanglement of repeated birth and death.
(Srimad Bhagavatam----3:32:28----purport).

Sometimes in a dream we get a particular type of body with which to work in the dream. I may dream that I am flying in the sky or that I have gone into the forest or some unknown place. But as soon as I am awake I forget all these bodies. Similarly, when one is Kṛṣṇa conscious, fully devoted, he forgets all his changes of body. We are always changing bodies, beginning at birth from the womb of our mother. But when we are awakened to Kṛṣṇa consciousness, we forget all these bodies. The bodily necessities become secondary, for the primary necessity is the engagement of the soul in real, spiritual life.
(Srimad Bhagavatam----3:33:26----purport).

Real knowledge is revealed to a devotee only when he comes to the right conclusion about life by the grace of the Lord. Our creation of friends and enemies within this material world is something like dreaming at night. In dreams we create so many things out of various impressions in the subconscious mind, but all such creations are simply temporary and unreal. In the same way, although apparently we are awake in material life, because we have no information of the soul and the Supersoul, we create many friends and enemies simply out of imagination. Śrīla Kṛṣṇadāsa Kavirāja Gosvāmī says that within this material world or material consciousness, good and bad are the same. The distinction between good and bad is simply a mental concoction. The actual fact is that all living entities are sons of God, or by-products of His marginal energy. Because of our being contaminated by the modes of material nature, we distinguish one spiritual spark from another. That is also another kind of dreaming.
(Srimad Bhagavatam----4:9:3----purport).

This is not to be confused with the statement by the Māyāvādī philosopher that "everything is one." Real knowledge is that hand is hand, leg is leg, body is body, and yet all together they are one. As soon as the living entity thinks that he is independent, his conditional, material existence begins. The conception of independent existence is therefore like adream. One has to be in Kṛṣṇa consciousness, his original position. Then he can be freed from material bondage.
(Srimad Bhagavatam----4:12:4----purport).

In the deep forest it sometimes appears that there are big palaces and nice cities. That is technically called gandharva-nagara. Similarly, in dreams also we create many false things out of imagination. A self-realized person, or a devotee, knows well that this material cosmic manifestation is a temporary, illusory representation appearing to be truth. It is like a phantasmagoria. But behind this shadow creation there is reality—the spiritual world. A devotee is interested in the spiritual world, not its shadow. Since he has realization of the supreme truth, a devotee is not interested in this temporary shadow of truth.
(Srimad Bhagavatam----4:12:15----purport).

The description of the bodily symptoms of Śrī Dhruva Mahārāja makes it apparent that he became perfectly fit to be transferred to the spiritual world. One can experience the distinction between the subtle and gross bodies even daily; in a dream, one's gross body is lying on the bed while the subtle body carries the soul, the living entity, to another atmosphere. But because the gross body has to be continued, the subtle body comes back and settles in the present gross body. Therefore one has to become free from the subtle body also. This freedom is known as mukta-liṅga.
(Srimad Bhagavatam----4:12:18----purport).

In this material world the auspicious and inauspicious are simply mental concoctions because such things exist only due to association with the material world. This is called illusion, or ātma-māyā. We think ourselves created by material nature exactly as we think ourselves experiencing so many things in a dream. The spirit soul, however, is always transcendental. There is no question of becoming materially covered. This covering is simply something like a hallucination or a dream.
(Srimad Bhagavatam----4:22:14----purport).

By association with devotees, dirty things within the heart of a materialistic man are gradually washed away by the grace of the Supreme Personality of Godhead. As silver becomes shiny by being polished, the heart of a materialistic person is cleansed of lusty desires by the good association of devotees. Actually the living being has no connection with this material enjoyment nor with lusty desires. He is simply imagining or dreaming while asleep.
(Srimad Bhagavatam----4:22:20----purport).

His personal interest completely perishes. When a person comes out of a dream, the dream vanishes. While dreaming a person may consider himself a king and see the royal paraphernalia, his soldiers, etc., but when the dream is over, he does not see anything beyond himself. Similarly, a liberated person understands that he is part and parcel of the Supreme Lord acting in accordance with the desire of the Supreme Lord, and as such there is no distinction between himself and the Supreme Lord, although both of them retain their individuality. Nityo nityānāṁ cetanaś cetanānām (Kaṭha Upaniṣad 2.2.13). This is the perfect conception of oneness in relation to the Supersoul and the soul.
(Srimad Bhagavatam----4:22:27----purport).