SRIMAD BHAGAVATAM - Prabhupada

Text 22]Hir81}yaka8ipu, King of the Demons83dhatte 'sav iitrrulno lirigarhmayaya visrjan gur.liinnityaft-eternal; atma-spirit soul; aryayaft-inexhaustible; suddhaft-withno material tinge; sarva-ga-qualified to go anywhere inthe material or spiritual worlds; sarva-vit-full of knowledge; parafttranscendentalto material conditions; dhatte-accepts; asau-thatatma, or living being; atmanaft-of the self; lirigam-a body;mayaya-by the material energy; visrjan-creating; gun-variousmaterial qualities.TRANSLATIONThe spirit soul, the living entity, has no death, for he is eternaland inexhaustible. Being free from material contamination, he cango anywhere in the material or spiritual worlds. He is fully awareand completely different from the material body, but because ofbeing misled by misuse of his slight independence, he is obliged toaccept subtle and gross bodies created by the material energy andthus be subjected to so-called material happiness and distress.Therefore, no one should lament for the passing of the spirit soulfrom the body.PURPORTHiraQyakasipu 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 whenthe same pure soul desires to enjoy the material world independently, heis placed under the conditions of material nature and must therefore accepta certain type of body and suffer the pains and pleasures thereof.This is also described by KrJ)a in Bhagavad-gita (13.22). KaralJllrhgulJll-sarigo 'sya sad-asad-yoni-janmasu: the living entity is born in differentfamilies or species of life because of being infected by the modesof material nature. When conditioned by material nature, the living entitymust accept a certain type of body, which is offered by nature underthe direction of the Supreme Lord.iSvaraft sarva-bhutanarhhrd-dese 'rjuna !hati