tato viparyayaḥ kleśo
The living entity is bound by the subtle body, consisting of the mind, intelligence and false ego. At the time of death, therefore, the position of the mind becomes the cause for the next body. As confirmed in Bhagavad-gītā (8.6), yaṁ yaṁ vāpi smaran bhāvaṁ tyajaty ante kalevaram: at the time of death the mind sets the criteria for the spirit soul’s being carried to another type of body. If a living being resists the dictation of the mind and engages the mind in the loving service of the Lord, the mind cannot degrade him. The duty of all human beings, therefore, is to keep the mind always engaged at the lotus feet of the Lord (sa vai manaḥ kṛṣṇa-padāravindayoḥ). When the mind is engaged at the lotus feet of Kṛṣṇa, the intelligence is purified, and then the intelligence gets inspiration from the Supersoul (dadāmi buddhi-yogaṁ tam). Thus the living entity makes progress toward liberation from material bondage. The individual living soul is subject to the laws of fruitive activity, but the Supersoul, Paramātmā, is not affected by the fruitive activities of the individual soul. As confirmed in the Vedic Upaniṣad, the Paramātmā and the jīvātmā, who are likened to two birds, are sitting in the body. The jīvātmā is enjoying or suffering by eating the fruits of the bodily activities, but the Paramātmā, who is free from such bondage, witnesses and sanctions the activities of the individual soul as the individual soul desires.