SB 4.29.61

शयानमिममुत्सृज्य श्वसन्तं पुरुषो यथा ।
कर्मात्मन्याहितं भुङ्क्ते तादृशेनेतरेण वा ॥६१॥

śayānam imam utsṛjya
śvasantaṁ puruṣo yathā
karmātmany āhitaṁ bhuṅkte
tādṛśenetareṇa vā

śayānamplugin-autotooltip__small plugin-autotooltip_bigsayanam

lying down.—lying down on a bed; imamplugin-autotooltip__small plugin-autotooltip_bigimam

all these; him; now present before me; this (love of Godhead); this (material world); this; this body; this child; this exalted position; this science; thus; unto the Supreme Lord.—this body; utsṛjyaplugin-autotooltip__small plugin-autotooltip_bigutsrjya

giving up.—after giving up; śvasantamplugin-autotooltip__small plugin-autotooltip_bigśvasantam

breathing; endeavoring.—breathing; puruṣaḥplugin-autotooltip__small plugin-autotooltip_bigpurusah

man.—the living entity; yathāplugin-autotooltip__small plugin-autotooltip_bigyathā

according to; accordingly as; and as; anywhere; as (He likes); as; as advised by his father; as also; as far as possible; as far as; as follows; as has; as He desires; as if; as if it were; as is; as it; as it is; as it is now; as it should have been; as it was; as it was done; as it were; as many; as much; as much as (deserved); as much as; as requested; as they are; as they told it; as they were; as well as; as you; by which; development of austerity and penance; duly; even as; exactly as; exactly like; fittingly; for the forefathers and the Supreme Personality of Godhead; how; in any manner; in order that; in the matter of; in what way; in which manner; in which way; in whichever manner; inasmuch as; just as; just as if; just like; like; like Him; or just as; properly; since; so; so that; so you inform me; the manner in which; where; wherever; without deviation.—as; karmaplugin-autotooltip__small plugin-autotooltip_bigkarma

karma; according to work; act; action; actions; activities (to support the Daityas); activities; activities being dedicated to You; activities of service to You; activity; activity of life; acts; and activities; and fruitive activities; and work; another activity; by actions; by activities; by fruitive activities; by predestined resultant actions; by wonderful activities, pious activities; by work; duties; duty; fruitive action; fruitive activities; fruitive activity; fruitive desires; fruitive work; in activities; material activities; my deeds; of activities; of fruitive activities; of the activities; one's prescribed activities; pastimes; pastimes, activities; prescribed duties; prescribed duty; reaction of the past; reactionary work; story; such service to the master; the accomplishment; the act; the activities; the activity; the business; the fate of the living entity; the fruits of action; the fruits of activities; the interaction; the objective; the sacrifice; these activities; to such activities; transcendental activity; uncommon deeds; whose transcendental activities; work.—activity; ātmaniplugin-autotooltip__small plugin-autotooltip_bigātmani

being situated in Him; in her heart; in herself; in himself; in his body; in his body and existence; in his own mind; in his own self; in His own self, or in the ordinary living entities; in intelligence; in my mind; in one's self; in person; in relation to Me; in relation to the Supreme Lord; in the body; in the heart; in the living entity; in the mind; in the pure state of the soul; in the self; in the soul; in the Superself; in the Supersoul; in the Supreme; in the Supreme Self; in the Supreme Soul; in the Supreme Spirit; in the Transcendence; in your own heart; in Your own self; in yourself; internal; of the ordinary living entity; of the self; on the self or the Supersoul, the Supreme Personality of Godhead; on the Supersoul; on their own; own self; self; the basic principle of all existence; the self; to himself; to the mind; to the Supreme Personality of Godhead, who is the soul; unto Himself; unto the demons and demigods; unto the ego; unto the living entity; unto the Lord; unto the self; unto the soul; unto the Supersoul; unto the Supreme Lord; unto the Supreme Soul; unto Vāsudeva, the original person; upon the self; when the living entity; whom he considered to be himself; with the Supreme Supersoul; within himself; within the core of your heart; within the mind; within your self.—in the mind; āhitamplugin-autotooltip__small plugin-autotooltip_bigahitam

enemy; injurious; not beneficial.—executed; bhuṅkteplugin-autotooltip__small plugin-autotooltip_bigbhuṅkte

as they take time to integrate; causes to be subjected; causes to enjoy; eats; enjoy; enjoys; enjoys or suffers; he suffers; he undergoes; passes; passes through; she would eat; suffered; suffers and enjoys; traverses; undergoes.—enjoys; tādṛśenaplugin-autotooltip__small plugin-autotooltip_bigtādṛśena

by a similar body.—by a similar body; itareṇaplugin-autotooltip__small plugin-autotooltip_bigitareṇa

by a different body; with another hand; with any other.—by a different body; vāplugin-autotooltip__small plugin-autotooltip_bigva

also; alternately; and; anything else; as also; as well as; certainly; either; either, or; even though; in all probability; indeed; is either; like this; more; nor; or (in the next life); or (used sarcastically); or; otherwise; rather; the need; then.—or. ¶

The living entity, while dreaming, gives up the actual living body. Through the activities of his mind and intelligence, he acts in another body, either as a god or a dog. After giving up this gross body, the living entity enters either an animal body or a demigod’s body on this planet or on another planet. He thus enjoys the results of the actions of his past life. ¶

Although the root of distress and happiness is the mind, intelligence and ego, a gross body is still required as an instrument for enjoyment. The gross body may change, but the subtle body continues to act. Unless the living entity gets another gross body, he will have to continue in a subtle body, or a ghostly body. One becomes a ghost when the subtle body acts without the help of the instrumental gross body. As stated in this verse, śayānam imam utsṛjya śvasantam. The gross body may lie on a bed and rest, and even though the machinery of the gross body is working, the living entity may leave, go into a dream, and return to the gross body. When he returns to the body, he forgets his dream. Similarly, when the living entity takes on another gross body, he forgets the present gross body. The conclusion is that the subtle body—mind, intelligence and ego—creates an atmosphere with desires and ambitions that the living entity enjoys in the subtle body. Actually the living entity is in the subtle body, even though the gross body apparently changes and even though he inhabits the gross body on various planets. All the activities performed by the living entity in the subtle body are called illusory because they are not permanent. Liberation means getting out of the clutches of the subtle body. Liberation from the gross body simply involves the transmigration of the soul from one gross body to another. When the mind is educated in Kṛṣṇa consciousness, or higher consciousness in the mode of goodness, one is transferred either to the upper, heavenly planets or to the spiritual world, the Vaikuṇṭha planets. One therefore has to change his consciousness by cultivating knowledge received from Vedic instructions from the Supreme Personality of Godhead through the disciplic succession. If we train the subtle body in this life by always thinking about Kṛṣṇa, we will transfer to Kṛṣṇaloka after leaving the gross body. This is confirmed by the Supreme Personality of Godhead. ¶

janma karma ca me divyam
evaṁ yo vetti tattvataḥ
tyaktvā dehaṁ punar janma
naiti mām eti so ‘rjuna

“One who knows the transcendental nature of My appearance and activities does not, upon leaving the body, take his birth again in this material world, but attains My eternal abode, O Arjuna.” (Bg. 4.9)plugin-autotooltip__small plugin-autotooltip_bigBhagavad-gītā As It Is 4.9

One who knows the transcendental nature of My appearance and activities does not, upon leaving the body, take his birth again in this material world, but attains My eternal abode, O Arjuna. ¶

Thus the change of the gross body is not very important, but the change of the subtle body is important. The Kṛṣṇa consciousness movement is educating people to enlighten the subtle body. The perfect example in this regard is Ambarīṣa Mahārāja, who always engaged his mind on the lotus feet of Lord Kṛṣṇa. Sa vai manaḥ kṛṣṇa-padāravindayoḥ [SB 9.4.18]plugin-autotooltip__small plugin-autotooltip_bigŚrīmad Bhāgavatam 9.4.18-20

Mahārāja Ambarīṣa always engaged his mind in meditating upon the lotus feet of Kṛṣṇa, his words in describing the glories of the Lord, his hands in cleansing the Lord's temple, and his ears in hearing the words spoken by Kṛṣṇa or about Kṛṣṇa. He engaged his eyes in seeing the Deity of Kṛṣṇa, Kṛṣṇa's temples and Kṛṣṇa's places like Mathurā and Vṛndāvana, he engaged his sense of touch in touching the bodies of the Lord's devotees, he engaged his sense of smell in smelling the fragrance of tulasī offered to the Lord, and he engaged his tongue in tasting the Lord's prasāda. He engaged his legs in walking to the holy places and temples of the Lord, his head in bowing down before the Lord, and all his desires in serving the Lord, twenty-four hours a day. Indeed, Mahārāja Ambarīṣa never desired anything for his own sense gratification. He engaged all his senses in devotional service, in various engagements related to the Lord. This is the way to increase attachment for the Lord and be completely free from all material desires.. Similarly, in this life we should always fix our mind on the lotus feet of Kṛṣṇa, who is present in His arcā-vigraha, the incarnation of the Deity in the temple. We should also always engage in His worship. If we engage our speech in describing the activities of the Lord and our ears in hearing about His pastimes, and if we follow the regulative principles to keep the mind intact for advancing in Kṛṣṇa consciousness, we shall certainly be elevated to the spiritual platform. Then at the time of death the mind, intelligence and ego will no longer be materially contaminated. The living entity is present, and the mind, intelligence and ego are also present. When the mind, intelligence and ego are purified, all the active senses of the living entity become spiritual. Thus the living entity attains his sac-cid-ānanda form. The Supreme Lord is always in His sac-cid-ānanda [Bs. 5.1] form, but the living entity, although part and parcel of the Lord, becomes materially contaminated when he desires to come to the material world for material enjoyment. The prescription for returning home, back to Godhead, is given by the Lord Himself in Bhagavad-gītā (Bg. 9.34)plugin-autotooltip__small plugin-autotooltip_bigBhagavad-gītā As It Is 9.34

Engage your mind always in thinking of Me, offer obeisances and worship Me. Being completely absorbed in Me, surely you will come to Me.: ¶

man-manā bhava mad-bhakto
mad-yājī māṁ namaskuru
mām evaiṣyasi yuktvaivam
ātmānaṁ mat-parāyaṇaḥ

“Always think of Me and become My devotee. Worship Me and offer your homage unto Me. Being completely absorbed in Me, surely you will come to Me.” ¶