to another by virtue of a relationship based on perishable bodies, the soul remains eternal. It is in fact the body that is born or dies, not the soul, and one should never think that it is born or dies. In truth, the living being has no connection with its alleged fathers and mothers. But as long as he lives like the son of a certain father and a certain mother as a result of his past acts, he is linked to the body that these parents gave him. In his illusion, he considers himself as their son and shows them affection. After his death, however, their relationship ends. Since this is so, no one should indulge in the illusion of intense joy or deep sorrow. When the soul lives in a material body, it mistakenly believes that it is this body, although in reality it is not so. His relations with his body and his so-called father and mother result from false and illusory conceptions which continue to exist until the being is enlightened on the real situation of the soul.

The incarnate living being is eternal and imperishable, because it has in reality neither beginning nor end. He is never born or dies. It constitutes the fundamental principle of all bodies, and yet it does not belong to any bodily category. The living being is so sublime that in quality it equals the Supreme Lord. Nevertheless, because it is extremely small, it is a spiritual spark or spiritual atom, it tends to fall under the influence of the external energy of God; he then creates various bodies according to his multiple desires. The living being is eternal like the Supreme Lord, but there is nevertheless a difference: God is the greatest of all, no one equals or surpasses him, while the distinct being is extremely small. The size of the soul is that of the ten thousandth of the point of a hair. The Supreme Lord, on the other hand, is omnipresent, absolute and unlimited. Another characteristic characteristic of the spiritual being is that it allows itself to be covered with maya, the illusion energy of the Supreme Lord. The incarnate being is responsible for his conditioned life in the material universe, this is why he is designated here by the word “master”. If he so desires, he can come into the material universe, and if he so desires, he can also return to God, in his original home. It is because he wanted to enjoy the material world that the Sovereign Lord gave him a body of matter, through the medium of material energy. The Supreme Lord stands in the hearts of all beings, and directs their wanderings to all. The Lord provides the incarnate being the opportunity to enjoy in this world as he wishes, but He openly expresses his own desire to see him renounce all his material aspirations so that he abandons himself entirely to Him and returns to his first abode with Him. Body and soul are two separate entities from each other.