74
Śrīmad-Bhāgavatam
[Canto 7, Ch. 7]
Godhead, one can understand the living soul by these three divisions of intelligence. These three divisions, however, are not the soul; they are constituted of the three modes and are born of activities.
PURPORT
As already explained, there are three states to our existence, namely wakefulness, dreaming and deep sleep. In all three states, we have different experiences. Thus the soul is the observer of these three states. Actually, the activities of the body are not the activities of the soul. The soul is different from the body. Just as aromas are distinct from the material vehicle in which they are carried, the soul is unattached to material activities. This analysis can be considered by a person who is fully under the shelter of the lotus feet of the Supreme Lord. This is confirmed by the Vedic injunction  yasmin vijñāte sarvam evaṁ vijñātaṁ bhavati . If one can understand the Supreme Personality of Godhead, one can automatically understand everything else. Because of not taking shelter of the Lord's lotus feet, even great scholars, scientists, philosophers and religionists are always bewildered. This is confirmed in  Śrīmad-Bhāgavatam  (10.2.32):
ye 'nye 'ravindākṣa vimukta-māninas tvayy asta-bhāvād aviśuddha-buddhayaḥ
Even though one may artificially think himself liberated from material contamination, if he has not taken shelter of the Lord's lotus feet his intelligence is polluted. As stated in  Bhagavad-gītā  (3.42):
indriyāṇi parāṇy āhur indriyebhyaḥ paraṁ manaḥ manasas tu parā buddhir yo buddheḥ paratas tu saḥ
Above the senses is the mind, above the mind is the intelligence, and above the intelligence is the soul. Ultimately, when one's intelligence becomes clear through devotional service, one is situated in  buddhi-yoga . This also is explained in  Bhagavad-gītā  ( dadāmi buddhi-yogaṁ taṁ