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Śrī Īśopaniṣad
material body after death. The  Bhagavad-gītā  confirms this truth. It states that at the time of death, the mind carries with it the propensities of the dying animal, and the next life is obtained in terms of that mental state.
Unlike the simple animals, who have no developed mind, the human being can remember the activities of his passing life like dreams at night, and therefore his mind remains surcharged with material desires, and he cannot enter into the spiritual kingdom with a spiritual body. The devotees, however, by practice of devotional service to the Lord, develop a sense of love for Godhead. And even if at the time of death a devotee does not remember his godly service, the Lord does not forget him. This prayer is to remind the Lord about the devotee's sacrifices, but even if there is no reminder, the Lord does not forget the devotional service of the pure devotee.
The Lord clearly describes His intimate relationship with His devotees in the  Gītā . Śrīla Bhaktivinode Thākur explains the  Gītā 's verses in this connection:
One should accept a devotee who is on the right path of the saints, even though such a devotee may seem of loose character. One should try to understand the real import of the words "loose character." A conditioned soul has to act in double functions, namely one for the maintenance of the body, and again for self realization. Social status, mental development, cleanliness, austerity, nourishment and the struggle for existence, are all for the maintenance of the body. And the self realization part of his activities is executed in his occupation as a devotee of the Lord, and he performs action in that connection also. These two different functions go along parallel lines because a conditioned soul cannot give up the maintenance of the body. The proportion of activities for maintenance of the body decreases, however, in proportion to the increase in devotional service. And as long as the proportion of devo-