The material body is a gift of the material energy, technically called illusion. Identification with the material body is due to forgetfulness of our eternal relationship with the Lord. For a pure devotee of the Lord like Bhīṣmadeva, this illusion was at once removed as soon as the Lord arrived. Lord Kṛṣṇa is like the sun, and the illusory, external material energy is like darkness. In the presence of the sun there is no possibility that darkness can stand. Therefore, just on the arrival of Lord Kṛṣṇa, all material contamination was completely removed, and Bhīṣmadeva was thus able to be transcendentally situated by stopping the activities of the impure senses in collaboration with matter.
(Srimad Bhagavatam----1:9:31----purport).

Doubts of duality begin from the misconception of the material body, which is accepted as the self by less intelligent persons. The most foolish part of our ignorance is our identifying this material body with the self. Everything in relation with the body is ignorantly accepted as our own. Doubts due to misconceptions of "myself" and "mine"—in other words, "my body," "my relatives," "my property," "my wife," "my children," "my wealth," "my country," "my community," and hundreds and thousands of similar illusory contemplations—cause bewilderment for the conditioned soul. By assimilating the instructions of the Bhagavad-gītā, one is sure to be released from such bewilderment because real knowledge is knowledge that the Supreme Personality of Godhead, Vāsudeva, Lord Kṛṣṇa, is everything, including one's self.
(Srimad Bhagavatam----1:15:31----purport).

At this point in our investigation, we may consider the following question: on the one hand we realize that all our perceptions and activities are conditioned by arrangements of material nature, yet we also ordinarily feel and say, "I am perceiving" or "I am doing." Therefore we can say that our material senses of perception and action are moving because we are identifying the self with the material body, and that the superior principle of Superself is guiding and supplying us according to our desire. By taking advantage of the guidance of Superself in the form of intelligence, we can either continue to study and to put into practice our conclusion that "I am not this body," or we can choose to remain in the false material identification, fancying ourselves to be the possessors and doers. Our freedom consists in orienting our desire either toward the ignorant, material misconception or the true, spiritual conception. We can easily attain to the true, spiritual conception by recognizing the Superself (Paramātmā) to be our friend and guide and by dovetailing our intelligence with the superior intelligence of Paramātmā.
(Srimad Bhagavatam----2:2:35----purport).

The different positions of the living entities in the material world under multifarious manifestations of bodies are due to the misconception of "mine" and "I." The karmī thinks of this world as "mine," and the jñānī thinks "I am" everything. The whole material conception of politics, sociology, philanthropy, altruism, etc., conceived by the conditioned souls is on the basis of this misconceived "I" and "mine," which are products of a strong desire to enjoy material life. Identification with the body and the place where the body is obtained under different conceptions of socialism, nationalism, family affection, and so on and so forth is all due to forgetfulness of the real nature of the living entity, and the whole misconception of the bewildered living entity can be removed by the association of Śukadeva Gosvāmī and Mahārāja Parīkṣit, as all this is explained in the Śrīmad-Bhāgavatam.
(Srimad Bhagavatam----2:9:2----purport).

Ātma-tattva is the science of both God and the living entity. Both the Supreme Lord and the living entity are known as ātmā. The Supreme Lord is called Paramātmā, and the living entity is called the ātmā, the brahma or the jīva. Both the Paramātmā and the jīvātmā, being transcendental to the material energy, are called ātmā. So Śukadeva Gosvāmī explains this verse with the aim of purifying the truth of both the Paramātmā and the jīvātmā. Generally people have many wrong conceptions about both of them. The wrong conception of the jīvātmā is to identify the material body with the pure soul, and the wrong conception of Paramātmā is to think Him on an equal level with the living entity. But both misconceptions can be removed by one stroke of bhakti-yoga, just as in the sunlight both the sun and the world and everything within the sunlight are properly seen.
(Srimad Bhagavatam----2:9:4----purport).

Illusioned by the material nature, the living entity identifies with false ego. More clearly, when the living entity is entrapped by the material body, he at once identifieswith the bodily relationships, forgetting his own identity as spirit soul. This false ego associates with different modes of material nature, and thus the senses become attached to the modes of material nature. Mind is the instrument for feeling different material experiences, but intelligence is deliberative and can change everything for the better. The intelligent person, therefore, can attain salvation from the illusion of material existence by proper use of intelligence.
(Srimad Bhagavatam----2:10:32----purport).

The material creation is meant for rebellious souls who are not prepared to accept subordination under the Supreme Lord. This spirit of false lordship is called false ego. It is manifested in three modes of material nature, and it exists in mental speculation only. Those who are in the mode of goodness think that each and every person is God, and thus they laugh at the pure devotees, who try to engage in the transcendental loving service of the Lord. Those who are puffed up by the mode of passion try to lord it over material nature in various ways. Some of them engage in altruistic activities as if they were agents appointed to do good to others by their mental speculative plans. Such men accept the standard ways of mundane altruism, but their plans are made on the basis of false ego. This false ego extends to the limit of becoming one with the Lord. The last class of egoistic conditioned souls—those in the mode of ignorance—are misguided by identification of the gross body with the self. Thus, all their activities are centered around the body only. All these persons are given the chance to play with false egoistic ideas, but at the same time the Lord is kind enough to give them a chance to take help from scriptures like Bhagavad-gītā and Śrīmad-Bhāgavatam so that they may understand the science of Kṛṣṇa and thus make their lives successful. The entire material creation, therefore, is meant for the falsely egoistic living entities hovering on the mental plane under different illusions in the modes of material nature.
(Srimad Bhagavatam----3:5:29----purport).

Consciousness is the sign of the living entity, or the soul. The existence of the soul is manifest in the form of consciousness, called jñāna-śakti. The total consciousness is that of the gigantic virāṭ-rūpa, and the same consciousness is exhibited in individual persons. The activity of consciousness is performed through the air of life, which is of ten divisions. The airs of life are called prāṇa, apāna, udāna, vyāna and samāna and are also differently qualified as nāga, kūrma, kṛkara, devadatta and dhanañjaya. The consciousness of the soul becomes polluted by the material atmosphere, and thus various activities are exhibited in the false ego of bodily identification.
(Srimad Bhagavatam----3:6:7----purport).

The monist believes that there is only one consciousness, whereas the sātvatas, or the devotees, believe that although there is undoubtedly one consciousness, they are one because there is agreement. The individual consciousness is advised to dovetail with the supreme consciousness, as instructed by the Lord in Bhagavad-gītā (18.66): sarva-dharmān parityajya mām ekaṁ śaraṇaṁ vraja. The individual consciousness (Arjuna) is advised to dovetail with the supreme consciousness and thus maintain his conscious purity. It is foolish to try to stop the activities of consciousness, but they can be purified when they are dovetailed with the Supreme. This consciousness is divided into three modes of self-identification according to the proportion of purity: ādhyātmika, or self-identification with the body and mind, ādhibhautika, or self-identification with the material products, and ādhidaivika, or self-identification as a servant of the Lord. Of the three, ādhidaivika self-identification is the beginning of purity of consciousness in pursuance of the desire of the Lord.
(Srimad Bhagavatam----3:6:7----purport).

The first emanation from the Supreme Lord for material creation is called the mahat-tattva. The interaction of the material modes is the cause of false identification, or the sense that a living being is made of material elements. This false ego is the cause of identifying the body and mind with the soul proper. Material resources and the capacity and knowledge to work are all generated in the second term of creation, after the mahat-tattva. Jñāna indicates the senses which are sources of knowledge, and their controlling deities. Work entails the working organs and their controlling deities. All these are generated in the second creation.
(Srimad Bhagavatam----3:10:15----purport).

The false ego of identifying one's body as one's self and of claiming things possessed in relationship with this body is called māyā. In Bhagavad-gītā, Fifteenth Chapter, the Lord says, "I am sitting in everyone's heart, and from Me come everyone's remembrance and forgetfulness." Devahūti has stated that false identification of the body with the self and attachment for possessions in relation to the body are also under the direction of the Lord. Does this mean that the Lord discriminates by engaging one in His devotional service and another in sense gratification? If that were true, it would be an incongruity on the part of the Supreme Lord, but that is not the actual fact. As soon as the living entity forgets his real, constitutional position of eternal servitorship to the Lord and wants instead to enjoy himself by sense gratification, he is captured by māyā. This capture by māyā is the consciousness of falseidentification with the body and attachment for the possessions of the body. These are the activities of māyā, and since māyā is also an agent of the Lord, it is indirectly the action of the Lord. The Lord is merciful; if anyone wants to forget Him and enjoy this material world, He gives him full facility, not directly but through the agency of His material potency. Therefore, since the material potency is the Lord's energy, indirectly it is the Lord who gives the facility to forget Him. Devahūti therefore said, "My engagement in sense gratification was also due to You. Now kindly get me free from this entanglement."
(Srimad Bhagavatam----3:25:10----purport).

Kāma and lobha are the symptoms of material existence. Everyone always desires to possess something. It is said here that desire and greed are the products of false identification of oneself with the body. When one becomes free from this contamination, then his mind and consciousness also become freed and attain their original state. Mind, consciousness and the living entity exist. Whenever we speak of the living entity, this includes the mind and consciousness. The difference between conditional life and liberated life occurs when we purify the mind and the consciousness. When they are purified, one becomes transcendental to material happiness and distress.
(Srimad Bhagavatam----3:25:16----purport).