110
Śrīmad-Bhāgavatam
[Canto 7, Ch. 2]
bhajaty utsṛjati hy anyas tac cāpi svena tejasā
bhūta —by the five material elements;  indriya —the ten senses;  manaḥ —and the mind;  lingān —characterized;  dehān —gross material bodies;  ucca-avacān —high class and low class;  vibhuḥ —the individual soul, which is the lord of the body and senses;  bhajati —achieves;  utsṛjati —gives up;  hi —indeed;  anyaḥ —being different;  tat —that;  ca —also;  api —indeed;  svena —by his own;  tejasā —power of advanced knowledge.
TRANSLATION
The five material elements, the ten senses and the mind all combine to form the various parts of the gross and subtle bodies. The living entity comes in contact with his material bodies, whether high or low, and later gives them up by his personal prowess. This strength can be perceived in a living entity's personal power to possess different types of bodies.
PURPORT
The conditioned soul has knowledge, and if he wants to fully utilize the gross and subtle bodies for his real advancement in life, he can do so. It is therefore said here that by his high intelligence ( svena tejasā ), by the superior power of superior knowledge achieved from the right source—the spiritual master, or  ācārya —he can give up his conditional life in a material body and return home, back to Godhead. However, if he wants to keep himself in the darkness of this material world, he can do so. The Lord confirms this as follows in  Bhagavad-gītā  (9.25):
yānti deva-vratā devān pitṝn yānti pitṛ-vratāḥ bhūtāni yānti bhūtejyā yānti mad-yājino 'pi mām
“Those who worship the demigods will take birth among the demigods; those who worship ghosts and spirits will take birth among such beings;