1146
Śrīmad-Bhāgavatam
[Canto 4, Ch. 25]
(Bg. 2.20). “He does not die, even after the annihilation of the body.” Thus the living entity transmigrates from one body to another and performs various activities. In each body the living entity performs so many acts. Sometimes he becomes a great hero—just like Hiraṇyakaśipu and Kaṁsa, or in the modern age Napoleon or Hitler. The activities of such men are certainly very great, but as soon as their bodies are finished, everything else is finished. Then they remain in name only. Therefore a living entity may be called  bṛhac-chravāḥ ; he may have a great reputation for various types of activities. Nonetheless, he has a friend whom he does not know. Materialistic persons do not understand that God is present as the Supersoul and situated within the heart of every living entity. Although the Paramātmā sits beside the  jīvātmā  as a friend, the  jīvātmā , or living entity, does not know it. Consequently he is described as  avijñāta-sakhā , meaning “one who has an unknown friend.” The word  avijñāta-ceṣṭitaḥ  is also significant because a living entity works hard under the direction of the Paramātmā and is carried away by the laws of nature. Nonetheless, he thinks himself independent of God and independent of the stringent laws of material nature. It is stated in  Bhagavad-gītā :
acchedyo 'yam adāhyo 'yam akledyo 'śoṣya eva ca nityaḥ sarva-gataḥ sthāṇur acalo 'yaṁ sanātanaḥ
“This individual soul is unbreakable and insoluble and can be neither burned nor dried. He is everlasting, all-pervading, unchangeable, immovable and eternally the same.” (Bg. 2.24)
The living entity is  sanātana , eternal. Because he cannot be killed by any weapon, burnt into ashes by fire, soaked or moistened by water, nor dried up by air, he is considered to be immune to material reactions. Although he is changing bodies, he is not affected by the material conditions. He is placed under the material conditions, and he acts according to the directions of his friend, the Supersoul. As stated in  Bhagavad-gītā :
sarvasya cāhaṁ hṛdi sanniviṣṭo mattaḥ smṛtir jñānam apohanaṁ ca vedaiś ca sarvair aham eva vedyo vedānta-kṛd veda-vid eva cāham
“I am seated in everyone’s heart, and from Me come remembrance, knowledge and forgetfulness. By all the  Vedas  am I to be known; indeed I am