1464
Śrīmad-Bhāgavatam
[Canto 4, Ch. 29]
bodies are not manifest, one does not become free from the material conditions. Therefore it is wrong to say that a child is as good as a liberated soul.
TEXT 74
एवं पञ्चविधं लिङ्गं त्रिवृत् षोडशविस्तृतम् । एष चेतनया युक्तो जीव इत्यमिधीयते ॥७४॥
evam pañca-vidham liṅgam   tri-vṛt ṣoḍaśa-vistṛtam   eṣa cetanayā yukto   jīva ity abhidhīyate
evam —thus;  pañca-vidham —the five sense objects;  liṅgam —the subtle body;  tri-vṛt —influenced by the three modes;  ṣoḍaśa —sixteen;  vistṛtam —expanded;  eṣaḥ —this;  cetanayā —with the living entity;  yuktaḥ —combined;  jīvaḥ —the conditioned soul;  iti —thus;  abhidhīyate —is understood.
TRANSLATION
The five sense objects, the five sense organs, the five knowledge-acquiring senses, and the mind are the sixteen material expansions. These combine with the living entity and are influenced by the three modes of material nature. Thus the existence of the conditioned soul is understood.
PURPORT
Lord Kṛṣṇa says in  Bhagavad-gītā :
mamaivāṁśo jīva-loke   jīva-bhūtaḥ sanātanaḥ   manaḥ ṣaṣṭhānīndriyāṇi   prakṛti-sthāni karṣati
“The living entities in this conditioned world are My eternal, fragmental parts. Due to conditioned life, they are struggling very hard with the six senses, which include the mind.” (Bg. 15.7)
Here it is also explained that the living entity comes in contact with the sixteen material elements and is influenced by the three modes of material nature. The living entity and this combination of elements combine to form what is called  jīva-bhūta , the conditioned soul that struggles hard within