Text 4]
Attaining the Supreme
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heavenly planets and enjoy their facilities, he sometimes performs sacrifices ( yajña ), but when his merit is exhausted, he returns to earth again in the form of a man.
In the process of sacrifice, the living entity makes specific sacrifices to attain specific heavenly planets and consequently reaches them. When the merit of sacrifice is exhausted, then the living entity descends to earth in the form of rain, then takes on the form of grains, and the grains are eaten by man and transformed into semen, which impregnates a woman, and thus the living entity once again attains the human form to perform sacrifice and so repeat the same cycle. In this way, the living entity perpetually comes and goes on the material path. The Kṛṣṇa conscious person, however, avoids such sacrifices. He takes directly to Kṛṣṇa consciousness and thereby prepares himself to return to Godhead.
Impersonalist commentators on the  Gūtā  unreasonably assume that Brahman takes the form of  jīva  in the material world, and to substantiate this they refer to Chapter Fifteen, verse 7, of the  Gūtā . But this verse also speaks of the living entity as “an eternal fragment of Myself.” The fragment of God, the living entity, may fall down into the material world, but the Supreme Lord ( Acyuta ) never falls down. Therefore this assumption that the Supreme Brahman assumes the form of  jīva  is not acceptable. It is important to remember that in Vedic literature Brahman (the living entity) is distinguished from Parabrahman (the Supreme Lord).
TEXT 4
अधिभूतं क्षरो भावः पुरुषश्चाधिदैवतम् । 
    अधियज्ञोऽहमेवात्र देहे देहभृतां वर ॥ ४ ॥
adhibhūtaṁ kṣaro bhāvaḥ puruṣaś cādhidaivatam adhiyajño ’ham evātra dehe deha-bhṛtāṁ vara
adhibhūtam —the physical manifestation;  kṣaraḥ —constantly changing;  bhāvaḥ —nature;  puruṣaḥ —the universal form;  ca —and;  adhidaivatam —including all demigods like the sun and moon;  adhiyajñaḥ —the Supersoul;  aham —I (Kṛṣṇa);  eva —certainly;  atra —in this;  dehe —body;  deha-bhṛtām —of the embodied;  vara —the Supreme.