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Scriptural References
"The living entity forgets what to do. First of all he makes a determination to act in a certain way, and then he is
entangled in the actions and reactions of his own karma. After giving up one type of body, he enters another
type of body, as we put on and take off old clothes. As the soul thus migrates, he suffers the actions and
reactions of his past activities. These activities can be changed when the living being is in the mode of
goodness, in sanity, and understands what sort of activities he should adopt. If he does so, then all the actions
and reactions of his past activities can be changed. Consequently, karma is not eternal. Therefore we stated
that of the five items (isvara, jiva, prakrti, time and karma) four are eternal, whereas karma is not eternal."
Bhagavad-gita As It Is, Introduction

"Since the living entity is constitutionally part and parcel of the Supreme personality of Godhead, the Lord is
very affectionate to the living entities. Unfortunately, when the living entity is bewildered or illusioned by the
external energy, he becomes forgetful of his eternal relationship with the Lord, but as soon as he becomes
aware of his constitutional position, he is liberated. The minute independence of the conditioned soul is
exhibited by his marginal position. If he likes, he can forget the Supreme Personality of Godhead and come into
the material existence with a false ego to lord it over material nature, but if he likes he can turn his face to the
service of the Lord. The individual living entity is given that independence. His conditional life is ended and his
life becomes successful as soon as he turns his face to the Lord, but by misusing his independence he enters
into material existence. Yet the Lord is so kind that, as Supersoul, He always remains with the conditioned soul.
The concern of the Lord is neither to enjoy nor to suffer from the material body. He remains with the jiva simply
as sanction-giver and witness so that the living entity can receive the results of his activities, good or bad."
Srimad-Bhagavatam 3:26:16 Purport

Transference of the atomic individual soul to another body is made possible by the grace of the Supersoul. The
Supersoul fulfills the desire of the atomic soul as one friend fulfills the desire of another. Throughout his lifetime,
the jivatma's aggregate desires are stored up in the subtle mind. These desires, along with karmic reaction,
create the living entity's next body. Bhagavad-gita explains that just as in this lifetime the jiva soul
transmigrates from child body to adult body to old body, similarly the jiva transmigrates from one species to
another. Indeed, according to Vedic scriptures the soul transmigrates within 8,400,000 different species. And so
long as the soul continues to identify with matter, it perpetually repeats this process of transmigration
throughout all of these 8.4 million identifications.

"Other life forms are also subject to the cycle of birth and death, but when the living entity attains a human life,
he gets a chance to get free from the chains of karma. Karma, akarma and vikarma are very clearly described in
the Bhagavad-gita. Actions that are performed in terms of one's prescribed duties, as mentioned in the
revealed scriptures, are called karma. Actions that free one from the cycle of birth and death are called akarma.
And actions that are performed through the misuse of one's freedom and that direct one to the lower life forms
are called vikarma. Of these three types of action, that which frees one from the bondage to karma is preferred
by intelligent men. Ordinary men wish to perform good work in order to be recognized and achieve some higher
status of life in this world or in heaven, but more advanced men want to be free altogether from the actions
and reactions of work. Intelligent men well know that both good and bad work equally bind one to the material
miseries. Consequently they seek that work which will free them from the reactions of both good and bad work.
Sri Isopanisad, Chapter 2

"The intricacies of action are very hard to understand. Therefore one should know properly what action is, what
forbidden action is, and what inaction is. "One should understand the nature of karma, vikarma and akarma,
and one must act accordingly. This is the law of the Supreme Personality of Godhead. The conditioned souls,
who have come to this material world for sense gratification, are allowed to enjoy their senses under certain
regulative principles. If they violate these regulations, they are judged and punished by Yamaraja. He brings
them to the hellish planets and properly chastises them to bring them back to Krsna consciousness. By the
influence of maya, however, the conditioned souls remain infatuated with the mode of ignorance. Thus in spite
of repeated punishment by Yamaraja, they do not come to their senses, but continue to live within the material
condition, committing sinful activities again and again."
Srimad-Bhagavatam 5:26:6 Purport

"Anyone who quits his body, at the end of life, remembering Me, attains immediately to My nature; and there is
no doubt of this." (Bg. 8.5) One who thinks of Krsna at the time of his death goes to Krsna. One must remember
the form of Krsna; if he quits his body thinking of this form, he approaches the spiritual kingdom. Mad-bhavam
refers to the supreme nature of the Supreme Being. The Supreme Being is sac-cid-ananda-vigraha--eternal, full
of knowledge and bliss. Our present body is not sac-cid-ananda. It is asat, not sat. It is not eternal; it is
perishable. It is not cit, full of knowledge, but it is full of ignorance. We have no knowledge of the spiritual
kingdom, nor do we even have perfect knowledge of this material world where there are so many things
unknown to us. The body is also nirananda; instead of being full of bliss it is full of misery. All of the miseries we
experience in the material world arise from the body, but one who leaves this body thinking of the Supreme
Personality of Godhead at once attains a sac-cid-ananda body, as is promised in the fifth verse of the Eight
Chapter where Lord Krsna says, "He attains My nature."

The process of quitting this body and getting another body in the material world is also organized. A man dies
after it has been decided what form of body he will have in the next life. Higher authorities, not the living entity
himself, make this decision. According to our activities in this life, we either rise or sink. This life is a preparation
for the next life. If we can prepare, therefore, in this life to get promotion to the kingdom of God, then surely,
after quitting this material body, we will attain a spiritual body just like the Lord's. ...."In whatever condition one
quits his present body, in his next life he will attain to that state of being without fail."
Bhagavad-gita, Introduction

"The unalloyed devotees of the Supreme Lord who are totally surrendered souls do not care when they leave
their bodies or by what method. They leave everything in Krsna's hands and so easily and happily return to
Godhead. But those who are not unalloyed devotees and who depend instead on such methods of spiritual
realization as karma-yoga, jnana-yoga, hatha-yoga, etc., must leave the body at a suitable time and thereby be
assured whether or not they will return to the world of birth and death."

If the yogi is perfect, he can select the time and place for leaving this material world, but if he is not so perfect,
then he has to leave at nature's will. The most suitable time to leave the body and not return is being explained
by the Lord in these verses...

Those who know the Supreme Brahman pass away from the world during the influence of the fiery god, in the light,
at an auspicious moment, during the fortnight of the moon and the six months when the sun travels in the north.
Bhagavad-Gita 8:24

When fire, light, day and moon are as mentioned, it is to be understood that over all of them there are various
presiding deities who make arrangements for the passage of the soul. At the time of death, the jiva sets forth
on the path to a new life. If one leaves the body at the time designated above, either accidentally or by
arrangement, it is possible for him to attain the impersonal brahmajyoti. Mystics who are advanced in yoga
practice can arrange the time and place to leave the body. Others have no control--if by accident they leave at
an auspicious moment, then they will not return to the cycle of birth and death, but if not, then there is every
possibility that they will have to return. However, for the pure devotee in Krsna consciousness, there is no fear
of returning, whether he leaves the body at an auspicious or inauspicious moment, by accident or arrangement.

The mystic who passes away from this world during the smoke, the night, the moonless fortnight, or the six months
when the sun passes to the south, or who reaches the moon planet, again comes back.
Bhagavad-gita 8:25

In the Third Canto of Srimad-Bhagavatam we are informed that those who are expert in fruitive activities and
sacrificial methods on earth attain to the moon at death. These elevated souls live on the moon for about
10,000 years (by demigod calculations) and enjoy life by drinking soma-rasa. They eventually return to earth.
This means that on the moon there are higher classes of living beings, though they may not be perceived by
the gross senses.

According to the Vedas, there are two ways of passing from this world: one in the light and one in darkness. When
one passes in light, he does not come back; but when one passes in darkness, he returns.
Bhagavad-gita 8:26

The same description of departure and return is quoted by Acarya Baladeva Vidyabhusana from the Chandogya
Upanisad (5.10.3-5). In such a way, those who are fruitive laborers and philosophical speculators from time
immemorial are constantly going and coming. Actually they do not attain ultimate salvation, for they do not
surrender to Krsna.

The devotees who know these two paths, O Arjuna, are never bewildered. Therefore be always fixed in devotion.
Bhagavad-gita 8:27

Krsna is here advising Arjuna that he should not be disturbed by the different paths the soul can take when
leaving the material world. A devotee of the Supreme Lord should not worry whether he will depart either by
arrangement or by accident. The devotee should be firmly established in Krsna consciousness and chant Hare
Krsna. He should know that concern over either of these two paths is troublesome. The best way to be
absorbed in Krsna consciousness is to be always dovetailed in His service, and that will make one's path to the
spiritual kingdom safe, certain, and direct. The word yoga-yukta is especially significant in this verse. One who is
firm in yoga is constantly engaged in Krsna consciousness in all his activities. Sri Rupa Gosvami advises that one
should be unattached in the material world and that all affairs should be steeped in Krsna consciousness. In
this way one attains perfection. Therefore the devotee is not disturbed by these descriptions because he
knows that his passage to the supreme abode is guaranteed by devotional service."
Purport Bhagavad-gita 8:27

The Blessed Lord said: There is a banyan tree which has its roots upward and its branches down and whose leaves
are the Vedic hymns. One who knows this tree is the knower of the Vedas.
Bhagavad-gita 15:1

After the discussion of the importance of bhakti-yoga, one may question, "What about the Vedas?" It is
explained in this chapter that the purpose of Vedic study is to understand Krsna. Therefore one who is in Krsna
consciousness, who is engaged in devotional service, already knows the Vedas. The entanglement of this
material world is compared here to a banyan tree. For one who is engaged in fruitive activities, there is no end
to the banyan tree. He wanders from one branch to another, to another, to another. The tree of this material
world has no end, and for one who is attached to this tree, there is no possibility of liberation. The Vedic hymns,
meant for elevating oneself, are called the leaves of this tree. This tree's roots grow upward because they
begin from where Brahma is located, the topmost planet of this universe. If one can understand this
indestructible tree of illusion, then one can get out of it.

This process of extrication should be understood. In the previous chapters it has been explained that there are
many processes by which to get out of the material entanglement. And, up to the Thirteenth Chapter, we have
seen that devotional service to the Supreme Lord is the best way. Now, the basic principle of devotional service
is detachment from material activities and attachment to the transcendental service of the Lord. The process of
breaking attachment to the material world is discussed in the beginning of this chapter. The root of this material
existence grows upward. This means that it begins from the total material substance, from the topmost planet
of the universe. From there, the whole universe is expanded, with so many branches, representing the various
planetary systems. The fruits represent the results of the living entities' activities, namely, religion, economic
development, sense gratification and liberation.

Now, there is no ready experience in this world of a tree situated with its branches down and its roots upward,
but there is such a thing. That tree can be found beside a reservoir of water. We can see that the trees on the
bank reflect upon the water with their branches down and roots up. In other words, the tree of this material
world is only a reflection of the real tree of the spiritual world. This reflection of the spiritual world is situated on
desire, just as a tree's reflection is situated on water. Desire is the cause of things being situated in this
reflected material light. One who wants to get out of this material existence must know this tree thoroughly
through analytical study. Then he can cut off his relationship with it.

This tree, being the reflection of the real tree, is an exact replica. Everything is there in the spiritual world. The
impersonalists take Brahma to be the root of this material tree, and from the root, according to Sankhya
philosophy, come prakrti, purusa, then the three gunas, then the five gross elements (panca-maha-bhuta),
then the ten senses (dasendriya), mind, etc. In this way they divide up the whole material world into
twenty-four elements. If Brahma is the center of all manifestations, then this material world is a manifestation
of the center by 180 degrees, and the other 180 degrees constitute the spiritual world. The material world is
the perverted reflection, so the spiritual world must have the same variegatedness, but in reality. The prakrti is
the external energy of the Supreme Lord, and the purusa is the Supreme Lord Himself, and that is explained in
Bhagavad-gita. Since this manifestation is material, it is temporary. A reflection is temporary, for it is sometimes
seen and sometimes not seen. But the origin from whence the reflection is reflected is eternal. The material
reflection of the real tree has to be cut off. When it is said that a person knows the Vedas, it is assumed that
he knows how to cut off attachment to this material world. If one knows that process, he actually knows the
Vedas. One who is attracted by the ritualistic formulas of the Vedas is attracted by the beautiful green leaves of
the tree. He does not exactly know the purpose of the Vedas. The purpose of the Vedas, as disclosed by the
Personality of Godhead Himself, is to cut down this reflected tree and attain the real tree of the spiritual world.
Purport Bhagavad-gita 15:1

The branches of this tree extend downward and upward, nourished by the three modes of material nature. The twigs
are the objects of the senses. This tree also has roots going down, and these are bound to the fruitive actions of
human society.
Bhagavad-gita 15:2

The description of the banyan tree is further explained here. Its branches spread in all directions. In the lower
parts, there are variegated manifestations of living entities such as human beings, animals, horses, cows, dogs,
cats, etc. These are situated on the lower parts of the branches, whereas on the upper parts are higher forms
of living entities: the demigods, Gandharvas and many other higher species of life. As a tree is nourished by
water, so this tree is nourished by the three modes of material nature. Sometimes we find that a tract of land is
barren for want of sufficient water, and sometimes a tract is very green; similarly, where the modes of material
nature are proportionately greater in quantity, the different species of life are manifest in that proportion
accordingly.

The twigs of the tree are considered to be the sense objects. By development of the different modes of nature,
we develop different senses, and, by the senses, we enjoy different varieties of sense objects. The source of
the senses--the ears, the nose, eyes, etc.--is considered to be the upper twigs, tuned to the enjoyment of
different sense objects. The leaves are sound, form, touch--the sense objects. The roots, which are subsidiary,
are the by-products of different varieties of suffering and sense enjoyment. Thus we develop attachment and
aversion. The tendencies toward piety and impiety are considered to be the secondary roots, spreading in all
directions. The real root is from Brahmaloka, and the other roots are in the human planetary systems. After one
enjoys the results of virtuous activities in the upper planetary systems, he comes down to this earth and
renews his karma, or fruitive activities for promotion. This planet of human beings is considered the field of
activities.


The real form of this tree cannot be perceived in this world. No one can understand where it ends, where it begins, or
where its foundation is. But with determination one must cut down this tree with the weapon of detachment. So
doing, one must seek that place from which, having once gone, one never returns, and there surrender to that
Supreme Personality of Godhead from whom everything has began and in whom everything is abiding since time
immemorial.
Bhagavad-gita 15:3-4

It is now clearly stated that the real form of this banyan tree cannot be understood in this material world. Since
the root is upwards, the extension of the real tree is at the other end. No one can see how far the tree
extends, nor can one see the beginning of this tree. Yet one has to find out the cause. "I am the son of my
father, my father is the son of such and such a person, etc." By searching in this way, one comes to Brahma,
who is generated by the Garbhodakasayi Visnu. Finally, in this way, when one reaches the Supreme Personality
of Godhead, that is the end of research work. One has to search out the origin of this tree, the Supreme
Personality of Godhead, through the association of persons who are in knowledge of that Supreme Personality
of Godhead. Then by understanding one becomes gradually detached from this false reflection of reality, and by
knowledge one can cut off the connection and actually become situated in the real tree.
The word asanga is very important in this connection because the attachment for sense enjoyment and lording
it over material nature is very strong. Therefore one must learn detachment by discussion of spiritual science
based on authoritative scriptures, and one must hear from persons who are actually in knowledge. As a result
of such discussion in the association of devotees, one comes to the Supreme Personality of Godhead. Then the
first thing one must do is surrender to Him. The description of that place whence going no one returns to this
false reflected tree is given here. The Supreme Personality of Godhead, Krsna, is the original root from whom
everything has emanated. To gain favor of that Personality of Godhead, one has only to surrender, and this is a
result of performing devotional service by hearing, chanting, etc. He is the cause of this extension of the
material world. This has already been explained by the Lord Himself: aham sarvasya prabhavah, "I am the
origin of everything." Therefore to get out of the entanglement of this strong banyan tree of material life, one
must surrender to Krsna. As soon as one surrenders unto Krsna, he becomes detached automatically from this
material extension.
Bhagavad-gita 15:3-4

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