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Puraṇjana Becomes a Woman in the Next Life
1349
very intimate friend? Unfortunately, you gave up My company and accepted a position as enjoyer of this material world.
PURPORT
As stated in  Bhagavad-gītā :
icchā-dveṣa-samutthena dvandva-mohena bhārata sarva-bhūtāni saṁmohaṁ sarge yānti parantapa
“O scion of Bharata [Arjuna], O conquerer of the foe, all living entities are born into delusion, overcome by the dualities of desire and hate.” (Bg. 7.27)
This is an explanation of how the living entity falls down into this material world. In the spiritual world there is no duality, nor is there hate. The Supreme Personality of Godhead expands Himself into many. In order to enjoy bliss more and more, the Supreme Lord expands Himself in different categories. As mentioned in the  Varāha Purāṇa , He expands Himself in  viṣṇu-tattva  (the  svāṁśa  expansion) and in His marginal potency (the  vibhinnāṁśa , or the living entity). These expanded living entities are innumerable, just as the minute molecules of sunshine are innumerable expansions of the sun. The  vibhinnāṁśa  expansions, the marginal potencies of the Lord, are the living entities. When the living entities desire to enjoy themselves, they develop a consciousness of duality and come to hate the service of the Lord. In this way the living entities fall into the material world. In the  Prema-vivarta  it is said:
kṛṣṇa-bahirmukha hañā bhoga-vāñcā kare nikaṭa-stha māyā tāre jāpaṭiyā dhare
The natural position of the living entity is to serve the Lord in a transcendental loving attitude. When the living entity wants to become Kṛṣṇa Himself or imitate Kṛṣṇa, he falls down into the material world. Since Kṛṣṇa is the Supreme Father, His affection for the living entity is eternal. When the living entity falls down into the material world, the Supreme Lord, through His  svāṁśa  expansion (Paramātmā), keeps company with the living entity. In this way the living entity may some day return home, back to Godhead.
By misusing his independence, the living entity falls down from the service of the Lord and takes a position in this material world as an enjoyer. That is to say, the living entity takes his position within a material body.