The soul is permanent, is omnipresent; That neither has to come somewhere nor go from there. Neither does That have to enjoy sensual objects as it is above desires and also all desires find their fulfilment in That. Sata, Raja, and Tama-possessing these three attributes the soul under the title of embodied being abandons the body and enjoys sensual objects while dwelling in the body. This issue also needs to be particularly understood that this association with the qualities causes the embodied being to undergo experience in accordance with those very attributes. This very state of enjoyment of sensual objects becomes the cause for entering the new body. This subject needs to be understood with deliberation. It can be understood only with the help of an awakened discrimination.

The one who considers merely the body or sensual objects associated with the body or who considers the objects of indulgence to be all is confined to this extent only is the one who is ignorant. Such an ignorant person can never imagine that this body is in itself inert; who is the source of inner thoughts and why and where do resolutions and counter-resolutions take place? Who in the dream state creates a new dream world? The same embodied being who ignorant of his real nature under the attraction of sensual objects enjoys them. Due to sensual enjoyments are accumulated inside impressions (impurities). These become the very reason for the embodied being for making resolutions and counter resolutions, dreaming and on abandoning the body entering into a new one or coming and going from this world!

Eye of knowledge (gyanchakshu) is a significant word of the Gita. This is not any separate eye. The removal of the veil of ignorance and awakening of discrimination is the eye of knowledge. The fact is that the body is just an instrument or is an aid for producing action. Behind the action is the embodied being and associated with the embodied being is the soul in the form of power of consciousness! The issue is clear and evident! Even then all are unable to perceive or know! In the following verse the Blessed Lord throws further light on the subject-