The mind and intelligence form its first envelopes and the gross material body, made of earth, water, air, fire and ether, constitutes the outer envelope. Any spiritualist who has acceded to spiritual realization and understood the relationship between matter and spirit, can leave the coarse garment of the soul in a perfect way whenever he wants. By the grace of God, we have complete freedom. In his perfect benevolence towards us, he allows us to choose where we want to live. In the material cosmos or in the spiritual world, on the planet of our election. It is the misuse of this independence that causes the living being to fall into the material world where he is forced to undergo the three kinds of sufferings inherent in conditioned life [Those arising from the body and the mind, those caused by other living entities, and those which originate from the elements of material nature, such as extreme cold or heat, lightning, earthquakes, hurricanes, drought, etc.]. In his book Paradise Lost, Milton was able to illustrate well the miserable life that the soul chose to live by coming into the material world. But she can just as easily decide to return to this paradise and return to God, to his original home, located in the kingdom of God.

At the critical hour of death, by bringing the vital force between the two eyebrows, one can then choose his destiny. Anyone who no longer wants to keep the slightest link with the material world can, in less than a second, gain the transcendent kingdom of Vaikuṇṭha, where he will live in his spiritual body, a body adapted to the spiritual atmosphere. It suffices for him to desire to leave the world of dense and ethereal matter, in order to then move the vital force towards the top of the skull where is the orifice through which he will leave his body. Such an enterprise is easy for anyone who has perfected the practice of yoga. Of course, man has his free will and therefore, if he does not wish to be delivered from the material universe, he can take the position of Brahmā and visit the Siddhalokas, the planets where live materially perfect beings who have all powers to control gravity, space and time. No need for that to abandon one's subtle, ethereal body (composed of the mind, intelligence and false ego): one must only let go of one's material body, of dense matter. Each planet has a particular atmosphere, and if you want to go to a given planet, you have to adapt your body to the climatic conditions that are specific to it. If one wants to get from India to Europe, where the climate is different, it is necessary to change clothes. Likewise, one must completely change one's body to reach the transcendental planets of Vaikuṇṭha. However, the one who aims at the higher material planets, paradisiacal, can keep the subtle garment, but he must leave his carnal envelope of dense matter, made of earth, water, fire, air and ether.

When one goes to a transcendental planet, it is necessary to leave both one's ethereal body and one's dense matter body, for one has to gain the spiritual world in a purely spiritual form. However, this change of body will occur automatically at the time of death if one has the desire. In truth, we can obtain a new material body corresponding to the desires which inhabit us at the moment of death.