1152
Śrīmad-Bhāgavatam
[Canto 3, Ch. 27]
he has five active senses and five knowledge-acquiring senses. In this way he merges in matter. But even while merged in the twenty-four elements of matter, he can keep his individuality as the eternal servitor of the Lord. Either in the spiritual nature or in the material nature, such a servitor is to be considered a liberated soul. That is the explanation of the authorities, and it is confirmed in this verse.
TEXT 15
मन्यमानस्तदाऽऽत्मानमनष्टो नष्टवन्मृषा । नष्टेऽहङ्करणे द्रष्टा नष्टवित्त इवातुरः ॥१५॥
manyamānas tadātmānam anaṣṭo naṣṭavan mṛṣā naṣṭe 'haṅkaraṇe draṣṭā naṣṭa-vitta ivāturaḥ
manyamānaḥ—thinking; tadā—then; ātmānam—himself; anaṣṭaḥ—although not lost; naṣṭa-vat—as lost; mṛṣā—falsely; naṣṭe ahaṅkaraṇe—because of the disappearance of the ego; draṣṭā—the seer; naṣṭa-vittaḥ—one who has lost his fortune; iva—like; āturaḥ—distressed.
TRANSLATION
Although the living entity can vividly feel his existence as the seer, still, because of the disappearance of the ego during the state of deep sleep, he falsely takes himself to be lost, like a man who has lost his fortune and feels distressed, thinking himself to be lost.
PURPORT
Only in ignorance does a living entity think that he is lost. If by attainment of knowledge he comes to the real position of his eternal existence, then he knows that he is not lost. An appropriate example is mentioned herein:  naṣṭa-vitta ivāturaḥ . A person who has lost a great sum of money may think that he is lost, but actually he is not lost—only his money is lost. But due to his absorption in the money or identification with the money, he thinks that he is lost. Similarly, when we falsely identify with matter as our field of activities, then we think that we are lost, although actually we are not. As soon as a person is awakened to the