The conductor of the body which God calls “machine”, is the individual soul, which is also its master and owner, but the supreme owner is God, the Sovereign Person. A person's body is created through the material energy of God, through specific parents, heavenly, human or animal, and depending on that person's activities during his present life, another vehicle will be created for her, always under the guidance of the material energy which acts under the authority of Krishna, God, the Supreme Person.

When the time comes, our next body is immediately determined, and the individual soul as well as the Supreme Soul, the Holy Spirit, are transported in this news “machine”, this new body.

When the soul leaves the body at the time of death, it is transported by the ethereal body to another material body.

The Lord said to this effect: At the time of death, the soul takes on a new body, as naturally as it has passed, in the previous one, from childhood to youth, then to old age. This change does not disturb those who are aware of their spiritual nature.

The ethereal body also acts as a vehicle for the individual soul when the latter floats above the body of dense matter in circumstances where the being is close to the dead. Either way, the soul must either reenter the body it just left or enter a new material body. This process of transmigration continues until the soul is released from material existence. It is therefore thanks to the ethereal body that the living being, the embodied soul, takes on a material body and abandons it.

At the moment of death, the mind and intelligence create the ethereal form of the next body which will have to put on the embodied being. The incarnate being, through the mind which conceals all his desires, begins to prepare his new body even before leaving the one in which he still lives.

When the ethereal body floats above the body of dense matter during its extra-bodily experiences, the material body is like an automobile with its engine running. The driver has been away for a while, but if he doesn't return, the car eventually breaks down. Likewise, if the soul does not return to its coma or clinical death body, the person dies.

Since the soul is the fundamental principle and the very essence of life, it is able to observe the corpse she has just left. She can see, hear and smell, just as if she possessed all the faculties of the physical body. The soul does not require a body to