Bhagavad Gita AS IT IS : The Lord is 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 jévas. We should not forget this. It is also explained that the Paramätmä, the Supreme Personality of Godhead, is living in everyone's heart as Ishvara, 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 put on and take off 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. If he does so, then all the actions and reactions of his past activities can be changed. Consequently, karma is not eternal. Therefore we stated that of the five items (Ishvara, jéva, prakrati, time and karma) four are eternal, whereas karma is not eternal.
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