Kapila, the Supreme Lord, continues:
When the living entity, having realized his immutable position and claiming to possess nothing, ceases to be affected by the gunas, he remains aloof from material influences, even though he lives in a material body, just as the sun remains detached from its image on water.
The soul which is under the influence of material nature and false ego and is identified with its body, becomes absorbed in material activities and, under the influence of false ego, believes itself to be the possessor of everything around it.
Thus, the conditioned soul transmigrates through different species, sometimes higher, sometimes lower, by the very fact of its contact with the attributes of material nature. Unless it is liberated from its material occupations, it has to accept this position because of its sinful acts.
Although the soul is transcendent to material existence, its existence in this world continues endlessly because of its mind of domination over nature. As in a dream, it experiences all kinds of unpleasantness.
It is the duty of every conditioned soul to direct its impure consciousness, now attached to material pleasure, towards devotional service, by applying itself to it with great seriousness and detachment. Thus, the mind and consciousness will be perfectly controlled.
One should strengthen one's faith by practicing self-control through yoga, and raise oneself to the level of pure and unadulterated devotional service by chanting and listening to My glories.
When acting in devotional service, one should view all beings with one eye, without harboring hostility toward anyone, but without having any intimate relationship. In addition, one should observe the vow of continence, be grave, perform one's eternal duties, and offer the fruits to the Supreme Personality of Godhead.
As for his income, the devotee should be satisfied with what he can earn without great difficulty. He should also not eat more than is necessary. He should live in a secluded place and always be thoughtful, serene, benevolent, compassionate and aware of his true self.
One should perfect one's vision through the knowledge of matter and spirit, and avoid vainly identifying oneself with the body at the risk of being attracted by material affinities.
One should establish oneself on the spiritual plane, beyond the different levels of material consciousness, and remain free from all other conceptions of existence.