112
Śrīmad-Bhāgavatam
[Canto 7, Ch. 2]
soul is connected with the material energy and must accordingly suffer material conditions and reversals, continually, life after life.
PURPORT
The living entity is bound by the subtle body, consisting of the mind, intelligence and false ego. At the time of death, therefore, the position of the mind becomes the cause for the next body. As confirmed in  Bhagavad-gītā  (8.6),  yaṁ yaṁ vāpi smaran bhāvaṁ tyajaty ante kalevaram : at the time of death the mind sets the criteria for the spirit soul's being carried to another type of body. If a living being resists the dictation of the mind and engages the mind in the loving service of the Lord, the mind cannot degrade him. The duty of all human beings, therefore, is to keep the mind always engaged at the lotus feet of the Lord ( sa vai manaḥ kṛṣṇa-padāravindayoḥ ). When the mind is engaged at the lotus feet of Kṛṣṇa, the intelligence is purified, and then the intelligence gets inspiration from the Supersoul ( dadāmi buddhi-yogaṁ tam ). Thus the living entity makes progress toward liberation from material bondage. The individual living soul is subject to the laws of fruitive activity, but the Supersoul, Paramātmā, is not affected by the fruitive activities of the individual soul. As confirmed in the Vedic  Upaniṣad , the Paramātmā and the  jīvātmā , who are likened to two birds, are sitting in the body. The  jīvātmā  is enjoying or suffering by eating the fruits of the bodily activities, but the Paramātmā, who is free from such bondage, witnesses and sanctions the activities of the individual soul as the individual soul desires.
TEXT 48
वितथामिनिवेशोऽयं यद् गुणेष्वर्थदृग्वचः । यथा मनोरथः स्वमः सर्वमैन्द्रियकं मृषा ॥४८॥
vitathābhiniveśo 'yaṁ yad guṇeṣv artha-dṛg-vacaḥ yathā manorathaḥ svapnaḥ sarvam aindriyakaṁ mṛṣā
vitatha—fruitless; abhiniveśaḥ—the conception; ayam—this; yat—which; guṇeṣu—in the modes of material nature; artha—as a fact; dṛk-