The distinction between the jīva and the īśvara will be explained in the Thirteenth Chapter of Bhagavad-gītā. The Lord is kṣetra-jña, conscious, as is the living being, but the living being is conscious of his particular body, whereas the Lord is conscious of all bodies. Because He lives in the heart of every living being, He is conscious of the psychic movements of the particular jīvas. We should not forget this. It is also explained that the Paramātmā, the Supreme Personality of Godhead, is living in everyone's heart as īśvara, as the controller, and that He is giving directions for the living entity to act as he desires. The living entity forgets what to do. First of all he makes a determination to act in a certain way, and then he is entangled in the actions and reactions of his own karma. After giving up one type of body, he enters another type of body, as we take off and put on clothes. As the soul thus migrates, he suffers the actions and reactions of his past activities. These activities can be changed when the living being is in the mode of goodness, in sanity, and understands what sort of activities he should adopt.
(BHAGAVAD-GITA------INTRODUCTION).

Thus every living entity, according to karma, his past desires and activities, gets a particular type of body, from that of Brahmā to that of a microbe or germ in stool. Due to long association with a particular type of material body and also due to the grace of Kālakanyā and her māyā, one becomes overly attached to a material body, although it is the abode of pain. Even if one tries to separate a worm from stool, the worm will be unwilling to leave. It will return to the stool. Similarly, a hog generally lives in a very filthy state, eating stool, but if one tries to separate it from its condition and give it a nice place, the hog will be unwilling. In this way if we study each and every living entity, we will find that he will defy offers of a more comfortable position. Although King Purañjana was attacked from all sides, he was unwilling to leave the city. In other words, the living entity—whatever his condition—does not want to give up the body. But he will be forced to give it up because, after all, this material body cannot exist forever.
(SRIMAD BHAGAVATAM-------4:28:10------PURPORT).

It is clear in this verse that at the time of death thoughts of material enjoyment do not go away. This indicates that the living entity, the soul, is carried by the subtlebody—mind, intelligence and ego. Due to false ego, the living entity still wants to enjoy the material world, and for want of material enjoyment he becomes sorry or sad. He still makes intellectual plans to further his existence, and therefore, although he gives up the gross body, he is carried by the subtle body to another gross body. The transmigration of the subtle bodyis never visible to material eyes; therefore when one gives up the gross body, we think that he is finished. Plans for material enjoyment are made by the subtle body, and the gross body is the instrument for enjoying these plans. Thus the gross body can be compared to the wife, for the wife is the agent for all kinds of sense gratification. Because of long association with the gross body, the living entity becomes very sad to be separated from it. The mental activity of the living entity obliges him to accept another gross body and continue his material existence.
(SRIMAD BHAGAVATAM-------4:28:17------PURPORT).

A living entity too much absorbed in material activity becomes very much attracted to the material body. Even at the point of death, he thinks of his present bodyand the relatives connected to it. Thus he remains fully absorbed in the bodily conception of life, so much so that even at the point of death he abhors leaving his present body. Sometimes it is found that a person on the verge of death remains in a coma for many days before giving up the body. This is common among so-called leaders and politicians who think that without their presence the entire country and all society will be in chaos. This is called māyā. Political leaders do not like to leave their political posts, and they either have to be shot by an enemy or obliged to leave by the arrival of death. By superior arrangement a living entity is offered another body, but because of his attraction to the present body, he does not like to transfer himself to another body. Thus he is forced to accept another body by the laws of nature.
(SRIMAD BHAGAVATAM-------4:29:76-77------PURPORT).

When a person, even though a caṇḍāla, is initiated by a pure devotee into chanting the holy name of the Lord, his body changes as he follows the instructions of the spiritual master. Although one cannot see how his body has changed, we must accept, on the grounds of the authoritative statements of the śāstras, that he changes his body. This is to be understood without arguments. This verse clearly says, sa jahāti bandham: "He gives up his material bondage." The body is a symbolic representation of material bondage according to one's karma. Although sometimes we cannot see the gross body changing, chanting the holy name of the Supreme Lord immediately changes the subtle body, and because the subtle bodychanges, the living entity is immediately freed from material bondage. After all, changes of the gross body are conducted by the subtle body. After the destruction of the gross body, the subtle body takes the living entity from his present gross body to another. In the subtle body, the mind is predominant, and therefore if one's mind is always absorbed in remembering the activities or the lotus feet of the Lord, he is to be understood to have already changed his present body and become purified. Therefore it is irrefutable that a caṇḍāla, or any fallen or lowborn person, can become a brāhmaṇa simply by the method of bona fide initiation.
(SRIMAD BHAGAVATAM-------5:1:35------PURPORT).

At the time of death a materialist thinks of his wife and children. He is absorbed in thinking of how they will live and who will take care of them after he leaves. Consequently he is never prepared to give up his body; rather, he wants to continue to live in his body to serve his society, family, friends and so on. Therefore by practicing the mystic yoga system one must become detached from bodily relationships. If despite practicing bhakti-yoga and studying all the Vedic literature, one is afraid of giving up his bad body, which is the cause of all his suffering, what is the use of his attempts to advance in spiritual life? The secret of success in practicing yoga is to become free from bodily attachments. Śrīla Narottama dāsa Ṭhākura says, deha-smṛti nāhi yāra, saṁsāra-bandhana kāhāṅ tāra: one whose practice has freed him from the anxieties of bodily needs is no longer in conditional life. Such a person is freed from conditional bondage. A person in Kṛṣṇa consciousness must fully discharge his devotional duties without material attachment. Then his liberation is guaranteed.
(SRIMAD BHAGAVATAM-------5:19:14------PURPORT).

Before giving up this present body, if one is able to tolerate the urges of the material senses and check the force of desire and anger, he is well situated and is happy in this world.
(BHAGAVAD-GITA--------2:23-------TRANSLATION).

If one wants to make steady progress on the path of self-realization, he must try to control the forces of the material senses. There are the forces of talk, forces of anger, forces of mind, forces of the stomach, forces of the genitals, and forces of the tongue. One who is able to control the forces of all these different senses, and the mind, is called gosvāmī, or svāmī. Such gosvāmīs live strictly controlled lives, and forgo altogether the forces of the senses. Material desires, when unsatiated, generate anger, and thus the mind, eyes and chest become agitated. Therefore, one must practice to control them before one gives up this material body. One who can do this is understood to be self-realized and is thus happy in the state of self-realization. It is the duty of the transcendentalist to try strenuously to control desire and anger.
(BHAGAVAD-GITA--------5:23-------PURPORT).

False ego means accepting this body as oneself. When one understands that he is not his body and is spirit soul, he comes to his real ego. Ego is there. False ego is condemned, but not real ego. In the Vedic literature (Bṛhad-āraṇyaka Upaniṣad 1.4.10) it is said, ahaṁ brahmāsmi: I am Brahman, I am spirit. This "I am," the sense of self, also exists in the liberated stage of self-realization. This sense of "I am" is ego, but when the sense of "I am" is applied to this false body it is false ego. When the sense of self is applied to reality, that is real ego. There are some philosophers who say we should give up our ego, but we cannot give up our ego, because ego means identity. We ought, of course, to give up the false identification with the body.
(BHAGAVAD-GITA--------13:8:12-------PURPORT).

The body is born, it develops, stays, creates other bodies, dwindles and then vanishes. But foolish men want to make a permanent settlement of the perishablebody and think that their estate, children, society, country, etc., will give them protection. With such foolish ideas, they become overtaken by such temporary engagements and forget altogether that they must give up this temporary body and take a new one, again to arrange for another term of society, friendship and love, again to perish ultimately. They forget their permanent identity and become foolishly active for impermanent occupations, forgetting altogether their prime duty. Saints and sages like Vidura approach such foolish men to awaken them to the real situation, but they take such sādhus and saints as parasites of society, and almost all of them refuse to hear the words of such sādhus and saints, although they welcome show-bottle sādhus and so-called saints who can satisfy their senses. Vidura was not a sādhu to satisfy the ill-gotten sentiment of Dhṛtarāṣṭra. He was correctly pointing out the real situation of life, and how one can save oneself from such catastrophes.
(SRIMAD BHAGAVATAM-------1:13:22------PURPORT).

Narottama dāsa Ṭhākura, a great devotee and ācārya of the Gauḍīya Vaiṣṇava sect, has sung: "My Lord, I have simply wasted my life. Having obtained the humanbody, I have neglected to worship Your Lordship, and therefore I have willingly drunk poison." In other words, the human body is especially meant for cultivating knowledge of devotional service to the Lord, without which life becomes full of anxieties and miserable conditions. Therefore, one who has spoiled his life without such cultural activities is advised to leave home without knowledge of friends and relatives and, being thus freed from all obligations of family, society, country, etc., give up the body at some unknown destination so that others may not know where and how he has met his death. Dhīra means one who is not disturbed, even when there is sufficient provocation.
(SRIMAD BHAGAVATAM-------1:13:26------PURPORT).

Self-control is actually achieved not by artificially stopping the senses from material enjoyment, but by becoming factually attached to the Supreme Lord by engaging one's unalloyed senses in the transcendental service of the Lord. The senses cannot be forcibly curbed, but they can be given proper engagement. Purified senses, therefore, are always engaged in the transcendental service of the Lord. This perfectional stage of sense engagement is called bhakti-yoga. So those who are attached to the means of bhakti-yoga are factually self-controlled and can all of a sudden give up their homely or bodily attachment for the service of the Lord. This is called the paramahaṁsa stage. Haṁsas, or swans, accept only milk out of a mixture of milk and water. Similarly, those who accept the service of the Lord instead of māyā's service are called the paramahaṁsas.
(SRIMAD BHAGAVATAM-------1:18:22------PURPORT).

Modern civilization is based on family comforts, the highest standard of amenities, and therefore after retirement everyone expects to live a very comfortable life in a well-furnished home decorated with fine ladies and children, without any desire to get out of such a comfortable home. High government officers and ministers stick to their prize posts until death, and they neither dream nor desire to get out of homely comforts. Bound by such hallucinations, materialistic men prepare various plans for a still more comfortable life, but suddenly cruel death comes without mercy and takes away the great planmaker against his desire, forcing him to give up the present body for another body. Such a planmaker is thus forced to accept another body in one of the 8,400,000 species of life according to the fruits of the work he has performed. In the next life, persons who are too much attached to family comforts are generally awarded lower species of life on account of sinful acts performed during a long duration of sinful life, and thus all the energy of the human life is spoiled.
(SRIMAD BHAGAVATAM-------2:1:16------PURPORT).

As the presence of the sun dissipates darkness, constant engagement in the association of the Lord Śrī Kṛṣṇa frees one from the contamination of the material qualities. Contamination by the material qualities is the cause of repeated birth and death, and liberation from material qualities is transcendence. Mahārāja Parīkṣit was now a realized soul by this secret of liberation, through the grace of Śukadeva Gosvāmī, for the latter had informed the King that the highest perfection of life is to be in remembrance of Nārāyaṇa at the end of life. Mahārāja Parīkṣit was destined to give up his body at the end of seven days, and thus he decided to continue remembering the Lord by His association with the topics of Śrīmad-Bhāgavatam, and thus to quit his body in full consciousness of the presence of the Lord Śrī Kṛṣṇa, the Supreme Soul.
(SRIMAD BHAGAVATAM-------2:8:3------PURPORT).

Knowing the basic misery of material existence, one should be induced to get out of the material clutches and return home, back to Godhead. Actually the living entity is not at all happy in this material body. Because of the body, he suffers thirst and hunger and is influenced by the mind, by words, by anger, by the belly, by the genitals, by the rectum, and so on. Manifold miseries encircle the transcendental living entity simply because he desires to satisfy his senses in this material world. If he simply withdraws from activities of sense gratification and applies his senses in the service of the Lord, all the problems of material existence will immediately diminish, and with the advancement of Kṛṣṇa consciousness, he will be freed from all tribulation and, after giving up the body, will return home, back to Godhead.
(SRIMAD BHAGAVATAM-------4:29:23-25------PURPORT).

The best way to compensate for one's sinful acts is to give up one's body at once, and Brahmā, the leader of the living entities, showed this by his personal example. Brahmā has a fabulous duration of life, but he was obliged to give up his body due to his grievous sin, even though he had merely contemplated it in his mind without having actually done it.
This is a lesson for the living entities, showing how sinful an act it is to indulge in unrestricted sex life. Even to think of abominable sex life is sinful, and to compensate for such acts, one has to give up his body. In other words, one's duration of life, blessings, opulence, etc., are decreased by sinful acts, and the most dangerous type of sinful act is unrestricted sex.

(SRIMAD BHAGAVATAM-------3:12:33------PURPORT).

In Bhagavad-gītā the Lord says, sarvasya cāhaṁ hṛdi sanniviṣṭaḥ: (B.G.15;15) "I am sitting in everyone's heart, and because of Me one's remembrance and forgetfulness occur." Thus whenever one fully surrenders unto the Supreme Lord, one finds that He is sitting within one's heart. He can give us direction how to get out of dangers or how to approach Him in devotional service. The Lord, however, asked Brahmā to give up his present body because it had created the demoniac principle. According to Śrīdhara Svāmī, Brahmā's constant dropping of his body does not refer to his actually giving up his body. Rather, he suggests that Brahmā gave up a particular mentality. Mind is the subtle body of the living entity. We may sometimes be absorbed in some thought which is sinful, but if we give up the sinful thought, it may be said that we give up the body. Brahmā's mind was not in correct order when he created the demons. It must have been full of passion because the entire creation was passionate; therefore such passionate sons were born. It follows that any father and mother should also be careful while begetting children.

(SRIMAD BHAGAVATAM-------3:20:28------PURPORT).

The words liṅgād vinirgame, which are used here, mean "after being freed from the two kinds of material bodies, subtle and gross." The subtle body is made of mind, intelligence, false ego and contaminated consciousness, and the gross body is made of five elements—earth, water, fire, air and ether. When one is transferred to the spiritual world, he gives up both the subtle and gross bodies of this material world. He enters the spiritual sky in his pure, spiritual body and is stationed in one of the spiritual planets. Although the impersonalists also reach that spiritual sky after giving up the subtle and gross material bodies, they are not placed in the spiritual planets; as they desire, they are allowed to merge in the spiritual effulgence emanating from the transcendental body of the Lord. The word sva-saṁsthānam is also very significant. As a living entity prepares himself, so he attains his abode. The impersonal Brahman effulgence is offered to the impersonalists, but those who want to associate with the Supreme Personality of Godhead in His transcendental form as Nārāyaṇa in the Vaikuṇṭhas, or with Kṛṣṇa in Kṛṣṇaloka, go to those abodes, wherefrom they never return.

(SRIMAD BHAGAVATAM-------3:27:28-29------PURPORT).

It is said that once Indra, the King of heaven, was cursed by his spiritual master, Bṛhaspati, on account of his misbehavior, and he became a hog on this planet. After many days, when Brahmā wanted to recall him to his heavenly kingdom, Indra, in the form of a hog, forgot everything of his royal position in the heavenly kingdom, and he refused to go back. This is the spell of māyā. Even Indra forgets his heavenly standard of life and is satisfied with the standard of a hog's life. By the influence of māyā the conditioned soul becomes so affectionate towards his particular type of body that if he is offered, "Give up this body, and immediately you will have a king's body," he will not agree. This attachment strongly affects all conditioned living entities. Lord Kṛṣṇa is personally canvassing, "Give up everything in this material world. Come to Me, and I shall give you all protection," but we are not agreeable. We think, "We are quite all right. Why should we surrender unto Kṛṣṇa and go back to His kingdom?" This is called illusion, or māyā. Everyone is satisfied with his standard of living, however abominable it may be.

(SRIMAD BHAGAVATAM-------3:30:5------PURPORT).

The devotee's intelligence is always in touch with the Supreme Personality of Godhead. His attitude towards the material existence is one of detachment, for he knows perfectly well that this material world is a creation of illusory energy. Realizing himself to be part and parcel of the Supreme Soul, the devotee discharges his devotional service and is completely aloof from material action and reaction. Thus at the end he gives up his material body, or the material energy, and as pure soul he enters the kingdom of God.

(SRIMAD BHAGAVATAM-------3:31:48------PURPORT).

By perfecting their yogic practice, yogīs can reach the highest planet, Brahmaloka, or Satyaloka, and after giving up their material bodies, they can enter into thebody of Lord Brahmā. Because they are not directly devotees of the Lord, they cannot get liberation directly. They have to wait until Brahmā is liberated, and only then, along with Brahmā, are they also liberated. It is clear that as long as a living entity is a worshiper of a particular demigod, his consciousness is absorbed in thoughts of that demigod, and therefore he cannot get direct liberation, or entrance into the kingdom of God, nor can he merge into the impersonal effulgence of the Supreme Personality of Godhead. Such yogīs or demigod worshipers are subjected to the chance of taking birth again when there is again creation.

(SRIMAD BHAGAVATAM-------3:32:10------PURPORT).

The presence of the Supreme Soul and the individual soul within the body can be perceived by anyone by the fact that as long as the individual soul and the Supersoul are both living within the body, the body is always shining and fresh. But as soon as the Supersoul and the individual soul give up possession of the gross body, it immediately decomposes. One who is spiritually advanced can thus understand the real difference between a dead body and a living body. In conclusion, one should not waste his time by so-called economic development and sense gratification, but should cultivate spiritual knowledge to understand the Supersoul and the individual soul and their relationship. In this way, by advancement of knowledge, one can achieve liberation and the ultimate goal of life. It is said that if one takes to the path of liberation, even rejecting his so-called duties in the material world, he is not a loser at all. But a person who does not take to the path of liberation yet carefully executes economic development and sense gratification loses everything.

(SRIMAD BHAGAVATAM-------4:22:37------PURPORT).

Sometimes the living entity is forced to give up his body and enter another one according to the judgment of Yamarāja. It is difficult, however, for the conditioned soul to enter another body unless the present dead body is annihilated through cremation or some other means. The living being has attachment for the present body and does not want to enter another, and thus in the interim he remains a ghost. If a living being who has already left his body has been pious, Yamarāja, just to give him relief, will give him another body. Since the living being in the body of the King had some attachment to his body, he was hovering as a ghost, and therefore Yamarāja, as a special consideration, approached the lamenting relatives to instruct them personally. Yamarāja approached them as a child because a child is not restricted but is granted admittance anywhere, even to the palace of a king. Besides this, the child was speaking philosophy. People are very much interested in hearing philosophy when it is spoken by a child.

(SRIMAD BHAGAVATAM-------7:2:36------PURPORT).

All material changes and material progress taking place by the wonderful interaction of matter are under the superintendence of the Supreme Personality of Godhead, Kṛṣṇa. Events in the material world are not taking place blindly. If one always remains a servant of Kṛṣṇa and engages everything in His service, one is accepted as jīvan-mukta, a liberated soul, even during his lifetime within the material world. Generally liberation takes place after one gives up this body, but one who lives according to the example of Pṛthu Mahārāja is liberated even in this lifetime. In Kṛṣṇa consciousness the results of one's activities depend on the will of the Supreme Person. Indeed, in all cases the result is not dependent on one's own personal dexterity but is completely dependent on the will of the Supreme. This is the real significance of phalaṁ brahmaṇi sannyasya. A soul dedicated to the service of the Lord should never think of himself as the personal proprietor or the superintendent. A dedicated devotee should prosecute his work according to the rules and regulations described in devotional service. The results of his activities are completely dependent on the supreme will of the Lord.

(SRIMAD BHAGAVATAM-------4:22:51------PURPORT).

There are many parts of the body—the senses, the limbs, the skin, the muscles, blood, marrow, etc.—and all these are considered here figuratively as sons, grandsons, citizens and dependents. When the body is attacked by the viṣṇu-jvāra, the fiery condition becomes so acute that sometimes one remains in a coma. This means that the bodyis in such severe pain that one becomes unconscious and cannot feel the miseries taking place within the body. Indeed, the living entity becomes so helpless at the time of death that, although unwilling, he is forced to give up the body and enter another. In Bhagavad-gītā it is stated that man may, by scientific advancement, improve the temporary living conditions, but that he cannot avoid the pangs of birth, old age, disease and death. These are under the control of the Supreme Personality of Godhead through the agency of material nature. A foolish person cannot understand this simple fact. Now people are very busy trying to find petroleum in the midst of the ocean. They are very anxious to make provisions for the future petroleum supply, but they do not make any attempts to ameliorate the conditions of birth, old age, disease and death. Thus a person in ignorance, not knowing anything about his own future life, is certainly defeated in all his activities.

(SRIMAD BHAGAVATAM-------4:28:12------PURPORT).

Material nature is very strong, and the material modes force one to accept another body. This force is visible when the living entity transmigrates from a superior body to an inferior one. One who acts like a dog or hog in the present body will certainly be forced to accept the body of a dog or hog in the next life. A person may be enjoying the body of a prime minister or a president, but when he understands that he will be forced to accept the body of a dog or hog, he chooses not to leave the present body. Therefore he lies in a coma many days before death. This has been experienced by many politicians at the time of death. The conclusion is that the next body is already determined by superior control. The living entity immediately gives up the present body and enters another. Sometimes in the present body the living entity feels that many of his desires and imaginations are not fulfilled. Those who are overly attracted to their life situation are forced to remain in a ghostly body and are not allowed to accept another gross body. Even in the body of a ghost, they create disturbances for neighbors and relatives.

(SRIMAD BHAGAVATAM-------4:29:76-77------PURPORT).

"One who knows the transcendental nature of My appearance and activities does not, upon leaving the body, take his birth again in this material world, but attains My eternal abode, O Arjuna."
After giving up this body, one who is fully Kṛṣṇa conscious does not accept another material body but returns home, back to Godhead. Everyone should try to attain this perfection. Unfortunately, instead of doing so, people are absorbed in thoughts of society, friendship, love and relatives. This Kṛṣṇa consciousness movement, however, is educating people throughout the world and informing them how to conquer death. Hariṁ vinā na mṛtim taranti. One cannot conquer death without taking shelter of the Supreme Personality of Godhead.

(SRIMAD BHAGAVATAM-------4:28:22------PURPORT).

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