Those who have the vision of eternity can see that the soul is spiritual, eternal, beyond the three gunas. Although it is in the body of matter, the soul never acts or is bound. Just as ether, which is everywhere spread, cannot, however, of a subtle nature, mix with anything, so the soul, of spiritual substance, though in the body, does not mix with it.

As the sun alone illuminates the whole galaxy, so the spirit soul alone illuminates the whole body with consciousness.

He who, in the light of knowledge, thus sees what distinguishes the body from the possessor of the body, and also knows by what means one becomes free from the grip of material nature, he attains the supreme goal.

The supreme wisdom, the highest knowledge

The Supreme Lord says:

Once again I shall tell you that supreme wisdom, the highest knowledge, by which all the sages have risen from here to the ultimate perfection.

Whoever establishes himself in this knowledge can attain the spiritual and absolute nature, similar to Mine. Then he is not reborn at the time of creation, and at the time of dissolution, is not affected.

The material substance in its totality, called brahman (the material nature or the total material substance, made up of the twenty-four material elements), is the seat of conception; this brahman I fertilise, and thus make possible the birth of all beings.

Understand this, that all species of life proceed from the bosom of material nature, and that I am its father, who gives the seed.

Material nature is formed of the three gunas (the three attributes and modes of influence of material nature: virtue, passion and ignorance). Let the distinct being, Imperishable, touch the material nature and he becomes conditioned by these three gunas.

Know that virtue, the purest of the gunas, enlightens the being and frees him from the consequences of all his sinful acts. He who is governed by virtue develops knowledge, but at the same time becomes conditioned by the feeling of happiness that it gives.

Passion, you should know, consists of thirsts, of ardent and endless desires. It rivets the embodied soul it dominates to material action and its fruits.

As for ignorance, know that it causes the misguidance of all beings. This guna leads to madness, indolence and sleep, which enchain the incarnated soul.