nitya ÄtmÄvyayaḥ Å›uddhaḥ
sarvagaḥ sarva-vit paraḥ
dhatte 'sÄv Ätmano liá¹…gaá¹
mÄyayÄ visá¹›jan guṇÄn
nityaḥ - eternal; ÄtmÄ - spirit soul; avyayaḥ - inexhaustible; Å›uddhaḥ - with no material tinge; sarva-gaḥ - qualified to go anywhere in the material or spiritual worlds; sarva-vit - full of knowledge; paraḥ - transcendental to material conditions; dhatte - accepts; asau - that ÄtmÄ, or living being; Ätmanaḥ - of the self; liá¹…gam - a body; mÄyayÄ - by the material energy; visá¹›jan - creating; guṇÄn - various material qualities.
HiraṇyakaÅ›ipu very intelligently described the position of the soul. The soul is never the body, but is always completely different from the body. Being eternal and inexhaustible, the soul has no death, but when the same pure soul desires to enjoy the material world independently, he is placed under the conditions of material nature and must therefore accept a certain type of body and suffer the pains and pleasures thereof. This is also described by Kṛṣṇa in Bhagavad-gÄ«tÄ (13.22). KÄraṇaá¹ guṇa-saá¹…go ’sya sad-asad-yoni janmasu: the living entity is born in different families or species of life because of being infected by the modes of material nature. When conditioned by material nature, the living entity must accept a certain type of body, which is offered by nature under the direction of the Supreme Lord.
īśvaraḥ sarva-bhÅ«tÄnÄá¹
há¹›d-deÅ›e ’rjuna tiá¹£á¹hati
bhrÄmayan sarva-bhÅ«tÄni
yantrÄrÅ«á¸hÄni mÄyayÄ
“The Supreme Lord is situated in everyone’s heart, O Arjuna, and is directing the wanderings of all living entities, who are seated as on a machine, made of the material energy.†(Bg. 18.61) The body is just like a machine, and according to the living entity’s karma, he is offered a particular type of machine to move here and there under the control of material nature. This continues until he surrenders to the Supreme Personality of Godhead (mÄm eva ye prapadyante mÄyÄm etÄá¹ taranti te). Until he surrenders, the conditioned soul is carried from life to life by the arrangement of material nature.