rūpaṁ ca dṛṣṭyā śvasanaṁ tvacaiva
śrotreṇa copetya nabho-guṇatvaṁ
prāṇena cākūtim upaiti yogī
Beyond the sky there are subtle coverings, resembling the elementary coverings of the universes. The gross coverings are a development of partial ingredients of the subtle causes. So the yogī or devotee, along with liquidation of the gross elements, relinquishes the subtle causes like aroma by smelling. The pure spiritual spark, the living entity, thus becomes completely cleansed of all material contamination to become eligible for entrance into the kingdom of God.